NIKET KUMAR KOTHARI,CHITTORGARH vs. CIT (APPEALS) / ITO, WARD-1,, DEHLI/CHITTORGARH
Facts
The assessee filed an appeal against an order of the National Faceless Appeal Centre for Assessment Year 2014-15. The assessee requested to withdraw the appeal as they opted to settle the matter under the Direct Taxes Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal noted that the assessee had furnished Form 1 and 2 for settlement under the Direct Tax Vivad Se Viswas Scheme, 2024. The DR had no objection to the withdrawal request.
Key Issues
Whether the assessee's request to withdraw the appeal for settlement under the Vivad Se Vishwas Scheme should be allowed.
Sections Cited
Direct Taxes Vivad Se Vishwas Scheme, 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 National Faceless Appeal Centre, Delhi (hereinafter referred to "the NFAC"] dated 27.04.2023 in respect of Assessment Year 2014-15. 2. None attended for the assessee. However, the appellant vide its application dated 01/05/2025 had requested to withdraw the instant appeal stating therein that it has opted to settle the matter under the Direct Taxes Vivad Se Vishwas Scheme, 2024. 3. On perusal of the aforesaid applications, it is evident that the assessee has opted for benefit under Direct Tax Vivad Se Viswas scheme 2024 to settle the disputed demand. The assesse has furnished copies of Form 1 and 2 for settlement of the disputed demand as per Acknowledgement by designated authority. Accordingly, the appellant has made a request to permit withdrawal of the captioned appeal. The Id. DR has no objection to the assessee's request for withdrawal of this appeal.
Accordingly, this appeal of the assessee is dismissed as withdrawn.
Order pronounced on 06/05/2025 in open Court. (DR. S. SEETHALAKSHMI) JUDICIAL MEMBER (DR. MITHA LAL MEENA) ACCOUNTANT MEMBER
DATED: 06/05/2025
Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File
By Oder