SHAMBHOO PRASAD,WEST CHAMPARAN vs. ADDL./JCIT, CENTRAL RANGE 1, PATNA

At the time of hearing, it was pointed out by the ld. Counsel for the assessee that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 with the Competent Authority and therefore, prayed before the Bench that the assessee may be allowed to withdraw this appeal.

On the other hand, ld. Departmental Representative did not oppose to withdraw the appeal.

I have heard the rival submissions and perused the material available on record. By considering the totality of the facts and circumstances of the case, I dismiss the appeal of the assessee as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 08/01/2025. (Duvvuru RL Reddy) Vice-President (KZ)