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Facts
The assessee had filed appeals against orders for Assessment Year 2011-12, passed under sections 271(1)(c) and 147 r.w.s.144 of the Income-tax Act, 1961. Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and requested the tribunal to allow the withdrawal of the appeals.
Held
The tribunal, noting that the Departmental Representative had no objection to the withdrawal, granted permission to the assessee to withdraw both appeals. Consequently, the appeals were dismissed as withdrawn.
Key Issues
Whether the assessee is permitted to withdraw appeals before the tribunal after opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
Sec. 271(1)(c) of the Income-tax Act, 1961, Sec. 147 r.w.s.144 of the Income-tax Act, 1961, Direct Tax Vivad Se Vishwas Scheme, 2024, Direct Tax Vivad Se Vishwas Rules, 2024
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA
आदेश / ORDER PER BENCH: The captioned appeals filed by the assessee are directed against the respective orders passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 24.04.2024 and 12.08.2023, which in turn arises from the orders passed by the A.O under Sec. 271(1)(c) and 147 r.w.s.144 of the Income-tax Act, 1961 (in short ‘the Act’) dated 14.06.2019 and 12.12.2018, both for the assessment year 2011-12.
The assessee appellant has filed a letter dated 16.12.2024, where he has sought liberty to withdraw the captioned appeals for the reason that he has opted for Direct Tax Vivad Se Vishwas Scheme, 2024. For the sake of clarity, the aforesaid letter dated 16.12.2024 is culled out as under:
3 Amit Shukla Vs. ITO-1(5), Bhilai & 338/RPR/2024
Per contra, the Ld. Sr. Departmental Representative (for short ‘DR’) did not raise objection to the seeking of the withdrawal of the captioned appeals.
Considering the aforesaid facts, we herein permit the assessee appellant to withdraw both the aforementioned captioned appeals.
In the result, both the appeals of the assessee are dismissed as withdrawn.