Facts
Shri Vijay Kalra filed an appeal challenging an order of the NFAC, Delhi, pertaining to A.Y 2013-14. The assessee's counsel informed the Tribunal that the assessee had opted to settle the dispute under the Vivadse Vishwas Scheme, 2020, and had received Form No. 2.
Held
After verifying the submission and the receipt of Form No. 2 under the Vivadse Vishwas Scheme, 2020, the Tribunal dismissed the appeal as withdrawn, as requested by the assessee's counsel.
Key Issues
Whether the appeal should be dismissed as withdrawn given the assessee's participation in the Vivadse Vishwas Scheme, 2020.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI NAVEEN CHANDRA
PER YOGESH KUMAR, U.S., JUDICIAL MEMBER:- The captioned appeal filed by the Assesseechallenging the order of the NFAC, Delhi dated 31.03.2024 pertaining to A.Y 2013-14.
The Ld. counsel for the Assessee submitted that the Assessee has taken steps to settle the dispute involved in the present Appeal under the Vivadse Vishwas Scheme, 2020 and the Assessee has received theForm No. 2, which has been placed on record. Thus, Ld. counsel for the assessee, sought for withdrawal of the present appeal.
Recording the submission of the Ld. Assessee's Representative and on verifying the Form No. 2 issued by the Department of Revenue, we dismiss the Appeal of the Assessee as withdrawn.
The order is pronounced in the open court on 18.12.2024.