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Facts
The assessee filed an appeal for assessment year 2019-20 against an order from the CIT(A)/NFAC. The assessee later applied for withdrawal of the appeal, stating they opted for settlement under the Direct Taxes Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal noted that the assessee had filed an application to withdraw the appeal because they opted for settlement under the Direct Taxes Vivad Se Vishwas Scheme, 2024. The Revenue did not dispute these averments.
Key Issues
Whether the assessee's appeal can be dismissed as withdrawn due to opting for settlement under the Vivad Se Vishwas Scheme.
Sections Cited
143(1), Direct Taxes Vivad Se Vishwas Scheme, 2024
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2022-23/1051232939(1), dated 24.03.2023, involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
The assessee is stated to have filed an application dated 12.02.2025 for withdrawal of the instant appeal on the ground that for the impugned assessment year 2019-20, he has opted for settlement under the Direct Taxes Vivad Se Vishwas Scheme, 2024. His Form-2 to this effect also forms part of the case records. The Revenue is very fair in not disputing all these averments at this stage.
This assessee’s appeal is dismissed as withdrawn, subject to all just exceptions. Order pronounced in the open court on 13thFebruary,2025.