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Facts
The assessee filed an appeal against the order of the CIT(A). During the virtual hearing, the assessee through their AR submitted a letter stating their intention to withdraw the appeal. This withdrawal was sought because the assessee had availed the Vivad-se-Vishwas Scheme, 2024.
Held
The assessee submitted that they have availed the Vivad-se-Vishwas Scheme, 2024, and have filed the necessary forms. Considering these submissions and the filed documentation, the Tribunal found no impediment to allow the withdrawal.
Key Issues
Whether the assessee is allowed to withdraw their appeal after availing the Vivad-se-Vishwas Scheme.
Sections Cited
Vivad-se-Vishwas Scheme, 2024
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
(नििाारण वर्ा / Assessment Year : 2019-2020) Bijendra Singh, Vs ACIT, Rourkela Circle, Rourkela Plot No.346/1432, Sarnatoli, Jagda Rourkela, Sundargarh PAN No. :AEOPS 8527 C (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Shri S.K.Agrawalla, AR राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr.DR सुनवाई की तारीख / Date of Hearing : 07/04/2025 घोषणा की तारीख/Date of Pronouncement : 07/04/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 19/06/2024, passed in ITBA/APL/S/250/2024-25/1065823385(1) for the assessment year 2019-2020.
Shri S.K. Agrawalla, AR appeared on behalf of the assessee. Shri S.C.Mohanty, Sr. DR appeared on behalf of the revenue.
At the time of hearing, a letter has been filed by the assessee in which it has been submitted that he wants to withdraw the present appeal as the assessee has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. The necessary Form No. 1 has duly been filed by the assessee before designated authority through e-filing portal and assessee company has received Form 4 issued by the designated