SARATHI PRASAD MUNI,HINJLI,GANJAM vs. INCOME TAX OFFICER, BERHAMPUR

Facts

The assessee filed an appeal against the order of the CIT(A). At the time of hearing, the assessee filed a letter stating their intention to withdraw the appeal as they had availed the Vivad-se-Vishwas Scheme, 2024.

Held

The assessee's withdrawal of the appeal was accepted. The appeal was dismissed as withdrawn. The assessee was given liberty to seek restoration of the appeal if the Vivad Se Vishwas Scheme application was not accepted.

Key Issues

Withdrawal of appeal under Vivad-se-Vishwas Scheme.