CEVA FREIGHT LLC,NEW DELHI vs. DCIT (IT) CIRCLE-1(2)(1) INTERNATIONAL TAXATION, NEW DELHI
PERSUDHIR KUMAR, JUDICIAL MEMBER:
The assessee preferred the captioned appeal, challenging the order dated 19.01.2021 passed by the Ld. Commissioner of Income
Tax(Appeals), Coimbatore(“Ld. CIT(A) for short”)pertaining to Assesseeby
ShriDrona Negi, Adv
Revenueby
Shri Vizay B Vasanta CIT- DR
Date of hearing
08.04.2025
Date of pronouncement
08.04.2025
ITA 249/Del/2021
A.Y. 2017-18
Ceva Fright LLCvs. DCIT(IT) Circle -1 (2) (1) assessment order for Assessment year 2017-18 and arises out of the assessment order dated 06.02.2020 passed under Sections 143(3)r.w.s.
144C of the Income Tax Act, 1961 (“The Act for short”).
2. At the outset, ld. Counsel for the assessee submitted before the Bench that the assessee has opted for Direct Tax Vivad Se Vishwas
Scheme,2024 and duly filed declaration in Form No. 1 with the Department
Acknowledgment
No.925833400030425, dated
03.04.2025. The said Form No. 1 placed on record by the assessee. It was submitted that although the assessee has not been issued Form
No. 2by thedepartment, but it is assessee’s appeal; and the assessee wants to withdraw its appeal. The assessee may be allowed to withdraw its appeal. The Ld. CIT-DR submitted that the Department has no objection if the appeal of the assessee is allowed to be withdrawn as it is the assessee’s appeal and the assessee want to withdraw its appeal.
3 . After hearing both the parties and perusing the material on record, we hereby dismiss the appeal filed by the assessee being withdrawn by the assessee. Since it is the assessee’s appeal and the assessee is itself praying for its dismissalbeing withdrawn, we dismiss this appeal as ITA 249/Del/2021
A.Y. 2017-18
Ceva Fright LLCvs. DCIT(IT) Circle -1 (2) (1) being withdrawn by the assessee. In case, if the aforesaid matter is not finally settled /approved under the scheme, the liberty is granted to the assessee to file application for restoration of its appeal.
4. With the above, mentioned liberty given to the assessee the appeal filed is hereby dismissed as withdrawn.
Order pronounced in the open court on 08/04/2025. (RAMIT KOCHAR)
JUDICIAL MEMBER
Dated:08th April,2025. Neha, Sr. PS