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Facts
The assessee filed a written request for withdrawal of appeals concerning assessment years 2013-14 to 2017-18. This withdrawal was requested because the assessee had filed an application under the "Direct Tax Vivad Se Vishwas Scheme-2024" for settlement of tax arrears. Documentary evidence supporting this application was provided.
Held
The Tribunal considered the assessee's request for withdrawal. The Learned DR had no objection to the withdrawal. The Tribunal accepted the assessee's request and allowed the withdrawal of the appeals.
Key Issues
Whether the appeals can be dismissed as withdrawn based on the assessee's application under the Direct Tax Vivad Se Vishwas Scheme-2024.
Sections Cited
250(6) of the Act, 1961, 92(1) of Finance Act (No. 2) 2024
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. UDAYAN DASGUPTA & SH. KRINWANT SAHAY
The following appeals has been filed by the assessee against the order of the ld. CIT(A) NFAC, Delhi passed u/s 250(6) of the Act, 1961, the details of which are as follows: to 471/Asr/2024 Gurcharan Singh Rai v. ITO ITA/467 to 471/Asr/2024, Asstt. Years: 2013-14 to 2017-18 Gurcharan Sing Rai: PAN: [AQQPR 8874H] (five appeals relating to five Asstt. Years).
The above assessee has filed written request for withdrawal of the respective appeals 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 years 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 assessees for withdrawal of these appeals.
In the result, the appeals filed by the assessees are dismissed as withdrawn.
Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 as on 27.03.2025.