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Facts
The assessee filed an appeal against an order from the National Faceless Appeal Centre for Assessment Year 2018-19. Subsequently, the assessee opted to settle the matter under the Direct Taxes Vivad Se Vishwas Scheme, 2024, and submitted an application for withdrawal of the appeal with supporting documents.
Held
The Tribunal acknowledged the assessee's request for withdrawal due to opting into the Vivad Se Vishwas Scheme and noted that the Ld. DR had no objection. Consequently, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn given the assessee's election to settle the matter under the Direct Taxes Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, JODHPUR BENCH (Virtual
Before: DR. MITHA LAL MEENA, HONBLE & SHRI UDAYAN DAS GUPTA, HONBLE
ORDER DR. MITHA LAL MEENA, A.M.:
This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi [in short NFAC/CIT(A)] dated 17.03.2023, in respect with Assessment Year 2018-19.
None appeared for the assessee, however the assessee filed its application on 11.02.2025 through its authorised counsel stating therein that he has opted to settle the matter under the Direct Taxes Vivad Se Vishwas Scheme, 2024. A copy of application for withdrawal of appeal alongwith Form-1, 2 and 3 issued by the competent authority regarding opting VSVS is filed on record. It was requested that the appeal may kindly be allowed to be withdrawn. The Ld. DR has no objection to the request of the Assessee.
Accordingly, the appeal of the assessee is dismissed as withdrawn.
Order pronounced on 24.03.2025 under Rule 34(4) of Income Tax (Appellate Tribunal) Rules 1963.