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Facts
The assessee filed an appeal against an order of the JCIT(A)-1, Lucknow, which was belated by 14 days, but the delay was condoned and the appeal was admitted. Subsequently, the assessee requested to withdraw the appeal as they had filed an application under the "Direct Tax Vivad Se Vishwas Scheme-2024" for settlement of tax arrears, providing documentary evidence. The Ld. DR had no objection to the withdrawal.
Held
The Tribunal accepted the assessee's request for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Condonation of delay in filing appeal; Withdrawal of appeal due to opting for the Direct Tax Vivad Se Vishwas Scheme-2024.
Sections Cited
Section 250(6) of the Income Tax Act, 1961, Section 92(1) of Finance Act (No. 2) 2024
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. UDAYAN DASGUPTA & SH. BRAJESH KUMAR SINGH
The following appeal has been filed by the assessee against the order of the ld. JCIT(A)-1, Lucknow passed u/s 250(6) of the Act, 1961 dated 31.03.2024, the details of which are as follows:
This appeal is belated by fourteen (14) days. Appeal for condonation filed, considering the reason, we condone the delay and admit the appeal.
The above assessee has filed written request for withdrawal of the appeal due to the reasons that they have filed application under “Direct Tax Vivad Se Vishwas Scheme-2024”, for settlement of disputes relating to tax arrears, in respect of the assessment year stated above.
Documentary evidence in Form-2 (rule-5) being the certificate under section 92(1) of Finance Act (No. 2) 2024 is also enclosed.
The Ld. DR has no objection.
In view of the above, we accept the request of the assessee for withdrawal of the appeal.
In the result, the appeal filed by the assessee is dismissed as withdrawn.
Order pronounced in open court as on 23.05.2025.