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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2017-18. Subsequently, the assessee moved an application to withdraw the appeal.
Held
The assessee sought to withdraw the appeal as they had opted for the Direct Tax Vivad Se Vishwas Scheme, which was accepted by the department. The Departmental Representative had no objection.
Key Issues
Withdrawal of appeal by the assessee on opting for Vivad Se Vishwas Scheme.
Sections Cited
250 of the Income-tax Act, 1961
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH
ORDER
Per Sunil Kumar Singh, Judicial Member:
This appeal has been preferred by assessee against the impugned order dated 17.04.2023 passed in Appeal No.CIT(A), Gwalior/10443/2019- 20 by the Ld. Commissioner of Income– tax(Appeals)/National Faceless Appeal Centre (NFAC) [hereinafter referred to as the “CIT(A)”] u/s. 250 of the Income-tax Act, 1961 [hereinafter referred to as "Act"] for the Assessment Year [A.Y.] 2017-18 2. At the very outset, it is noticed that that the appellant has already moved an application dated 18.04.2025 with a prayer to withdraw the present appeal on the ground that appellant has opted for the Direct Tax Vivad Se Vishwas Scheme as introduced by the Finance Act, 2024. The same has been accepted by the department.
Learned Departmental Representative has no objection.
In view appellant’s written request, the appeal stands dismissed as withdrawn.
Order pronounced in the open court on 21.04.2025.