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Facts
The assessee filed an appeal against the CIT(A)'s order for assessment year 2019-20. During the hearing, the assessee requested to withdraw the appeal, stating that they had opted for the Vivad Se Vishwas Scheme 2024 (DTVSV 2024) for the same assessment year and had filed the requisite Form 1.
Held
The tribunal noted that the Learned Senior DR had no objection to the withdrawal. Consequently, the tribunal accepted the assessee's request and dismissed the appeal as withdrawn.
Key Issues
Whether the assessee's request to withdraw the appeal should be allowed, given their enrollment in the Vivad Se Vishwas Scheme 2024 for the relevant assessment year.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI FRIDAY ‘G’ Bench : NEW DELHI
Before: SHRI SHAMIM YAHYA & SHRI SATBEER SINGH GODARA
This appeal by the Assessee is directed against the Order dated 13.06.2024 of the Ld. CIT(A). NFAC, New Delhi relating to assessment year 2019-20.
None appeared on behalf of the Assessee before us at the time of hearing. However, the assessee’s vide his letter dated 21.11.2024 which has been received by speed post in the Registry and the same has been placed before us during the hearing, wherein, assessee has mentioned that assessee wishes to withdraw the appeal filed by him as he has opted for Vivad Se Vishwas Scheme 2024 (DTVSV 2024) relating to assessment year 2019-20. In this behalf, assessee has also filed Form 1 DTVSV 2024.
Learned Senior DR has no objection.
In view of the above, we accept the request of the assessee for withdrawal of the aforesaid appeal.
In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Open Court on 29.11.2024.