PUNEET MAHESHWARI,ALIGARH, U.P. vs. I.T.O.WARD4(1)(3) ALIGARH, ALIGARH , U.P.
What did the Tribunal hold?
The tribunal considered the appellant's written request to withdraw the appeal. The Revenue's counsel had no objection to the withdrawal.
What were the facts?
The appellant informed the tribunal that they have opted for the Vivad Se Vishwas scheme. Form-2 under the scheme was enclosed with the application.
What were the issues?
The primary issue was whether the appeal should be withdrawn based on the appellant's participation in the Vivad Se Vishwas scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH,
आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M):
1. 1. This appeal has been preferred against the impugned order dated 10.05.2024 passed by the Ld. CIT(A)/NFAC, Delhi.
2. At the very outset, the appellant has informed the tribunal that he has already moved an application with a prayer to withdraw the appeal on the ground that appellant has opted for the direct tax Vivad Se Vishwas scheme as introduced by the Financial Act 2024. Form-2 under the scheme has also been enclosed herewith.
3. Learned DR has no objection.
Order pronounced in open court on 27.03.2025.
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