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Facts
The assessees, Faisal Hamid and Rajwant Aulukh, filed appeals against the orders of the CIT(A) NFAC, Delhi for Assessment Year 2012-13. Both assessees subsequently filed requests for withdrawal of their appeals.
Held
The assessees have filed applications under the "Direct Tax Vivad Se Vishwas Scheme-2024" for settlement of tax arrears. Documentary evidence, including a certificate under section 92(1) of Finance Act (No. 2) 2024, was provided. The DR had no objection to the withdrawal requests.
Key Issues
Whether the appeals can be withdrawn by the assessees who have opted for the "Direct Tax Vivad Se Vishwas Scheme-2024" for settlement of tax arrears.
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:
ITA/121/Asr/2024, Asstt. Year: 2012-13 Faisal Hamid: PAN: [AACPH 6184N]
ITA/122/Asr/2024 Asstt. Year: 2012-13 Rajwant Aulukh, PAN: [ARXPA 0777E]
Both 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. withdrawn.
Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 as on 24.03.2025