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Facts
The assessee, through their counsel, submitted that they had opted for the benefit of the "Direct Tax Vivad Se Vishwas Act, 2024" and filed Form No.1. They also received Form No.2 and submitted copies to the Tribunal. The assessee prayed for withdrawal of the appeal.
Held
The Tribunal noted that the assessee had prayed for withdrawal of the appeal and the Ld. DR had no objection. Consequently, the appeal was treated as withdrawn, and the Assessing Officer was directed to pass consequential orders.
Key Issues
Whether the appeal can be dismissed as withdrawn in light of the assessee opting for the "Direct Tax Vivad Se Vishwas Act, 2024".
Sections Cited
Direct Tax Vivad Se Vishwas Act, 2024
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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA
ORDER PER DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER: At the outset itself, Shri Malay Koticha, Learned Counsel for the assessee submitted before the Bench that assessee has opted for the benefit of the “Direct Tax Vivad Se Vishwas Act, 2024” and filed form no.1 on 25.12.2024. It is submitted that the assessee has received form no.2 thereof. A letter dated 22.1.2025 digitally signed by the assessee to this effect addressed to the Tribunal along with copy of Form No.2 issued by the Ld.Pr.CIT, Designated Authority are also filed and placed on record. In view of this, the ld.counsel submitted that assessee has prayed for withdrawal of the appeal to which, the Avnish Harakhchand Gudhka (AY : 2013-14) 2 learned Departmental Representative (in short “the Ld. DR”) did not raise any objection.
We have heard both the parties and gone through the above letter filed by the assessee and noted that assessee has prayed for withdrawal of the appeal. The Ld. DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn. The Assessing Officer is directed to pass the consequential order.
In the result, the appeal of the assessee (in AY.2013-14) is dismissed as withdrawn.