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Facts
The assessee preferred an appeal against an order passed by the Ld. Addl./JCIT(A)-1. The assessee submitted an application to withdraw the appeal as they had opted for the Direct Tax Vivad Se Vishwas Scheme.
Held
The Tribunal noted that the assessee had applied for withdrawal of the appeal and the scheme opted by the assessee had been accepted by the department. The Departmental Representative had no objection.
Key Issues
Whether the appeal can be dismissed as withdrawn on the ground of opting for the Direct Tax Vivad Se Vishwas Scheme.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 24.09.2024 passed in Appeal No.CIT(A), Aligarh/10765/2019- 20 by the Ld. Addl./JCIT(A)-1, Siliguri u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”).
At the very outset, it is noticed that that the appellant has already moved an application dated 06.03.2025 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In view appellant’s written request, the appeal stands dismissed as withdrawn.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 01.04.2025.