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Facts
The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2017-18. The assessee's counsel submitted a request to withdraw the appeal, citing the benefit of the Direct Tax Vivad se Vishwas Scheme, 2024.
Held
The Ld. DR had no objection to the assessee's request for withdrawal. The Tribunal allowed the assessee to withdraw the appeal, noting that the facts supported the dismissal as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn based on the assessee's application under the Direct Tax Vivad se Vishwas Scheme, 2024.
Sections Cited
Chapter IV of the Finance (No.2) Act, 2024 (15 of 2024)
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Income Tax Appellate Tribunal, JODHPUR BENCH (Virtual
Before: DR. MITHA LAL MEENA, HONBLE & DR. S. SEETHALAKSHMI, HONBLE
This appeal by the assessee is directed against the order of the Commissioner of Income Tax, (Appeal) ADDL/JCIT (A)-2 BENGALURU (hereinafter referred to "the JCIT], dated 29/03/2024 in respect to Assessment Year 2017-18. 2. At the outset, the Ld. Counsel for the assessee submitted that he has been instructed to withdraw the instant appeal as the appellant vide its application dated 07/01/2025 had requested to withdraw the instant appeal stating therein that "I am willing to avail the benefit of the Direct Tax Vivad se Vishwas Scheme, 2024 provided under Chapter IV of the Finance (No.2) Act, 2024 (15 of 2024) do hereby voluntarily file this application for withdrawal of appeal preferred for AY 2017-18". On the other hand, the Id. DR has no objection to the assessee's request for withdrawal of this appeal. Under these set of facts, the instant appeal of the assessee would be liable to be dismissed as withdrawn.
Accordingly, we allow the assessee to withdraw this appeal.
In the result, the appeal in ITA No. 470 Jodh 2024 of the assessee is dismissed as withdrawn. Order pronounced on 25/11/2025 in the open court. Dated :.251.11./2025 - (DR. MITHA LAL MEENA) ACCOUNTANT MEMBER Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By Oder