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Facts
The assessee filed an appeal against an order of the CIT(Appeals). The appellant submitted an application to withdraw the appeal, stating they have opted for the Direct Tax Vivad Se Vishwas Scheme.
Held
The Departmental Representative had no objection to the withdrawal. The Tribunal noted the assessee's written request for withdrawal.
Key Issues
Whether the appeal can be withdrawn by the assessee on the ground of opting for the Direct Tax Vivad Se Vishwas Scheme.
Sections Cited
250(6) of the Income-tax Act, 1961, Finance Act, 2024
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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 23.03.2021 passed in Appeal No.CIT(APPEALS)-1, AGRA/10390/2019-20 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250(6) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”).
At the very outset, it is noticed that the appellant’s application dated 31.03.2025 is on record 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 assessee has filed For-1 under Direct Tax Vivad Se Vishwas Scheme.
Learned Departmental Representative has no objection.
In view of appellant’s written withdrawal request, the appeal stands dismissed as withdrawn.
Order pronounced in the open court on 01.04.2025.