SAMOO DESIGNERS & ENGINEERS INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE-22(2), NEW DELHI
PERSUDHIR KUMAR, JUDICIAL MEMBER:
The assessee preferred the captioned appeal, challenging the order dated 31-07-2022 passed by the Assessing Officer in the Assessee by Ms. Muskan Pipania, AR
Revenue by Shri Dharm Veer Singh CIT- DR
Date of hearing
01.05.2025
Date of pronouncement
01.05.2025
ITA NO. 2396/Del/ 2022
A.Y.2018-19
Samoo Designers & Engineers India Pvt. Ltd.
direction of the Dispute Resolution Panel (DRP), pertaining to assessment order for Assessment year 2018-19 under Sections 143(3) r.w.s. 144C (13) of the Income Tax Act, 1961 (“The Act for short”).
2. At the outset, ld. AR 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.788017210301224, dated
30.12.2024. 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 the department, 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 CIT-DR submitted that the Department has no objection if the appeal of the assessee is allowed to be withdrawn as it is the assessee’s appeal and the assessee want to withdraw its appeal.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hearing both the parties and perusing the material on record, we hereby dismiss the appeal filed by the assessee being withdrawn by the assessee. Since it is the assessee’s appeal and the assessee is itself praying for its dismissal being withdrawn, we dismiss this appeal as ITA NO. 2396/Del/ 2022
A.Y.2018-19
Samoo Designers & Engineers India Pvt. Ltd.
being withdrawn by the assessee.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 With the above, mentioned liberty given to the assessee the appeal filed is hereby dismissed as withdrawn.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 01/05/2025. (RAMIT KOCHAR)
JUDICIAL MEMBER
Dated:07 May,2025. Neha, Sr. PS