SHIV CHARAN SHARMA, GWALIOR,GWALIOR vs. ITO-1(2) , GWALIOR, GWALIOR

O R D E R PER SATBEER SINGH GODARA, JUDICIAL MEMBER:

This assessee’s appeal for assessment year 2018-19 arises against Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and Order No. ITBA/NFAC/S/250/2022-23/1043166417(1) dated 25.05.2022, involving proceedings u/s 143(3) of the Income-tax Act, 1961, [hereinafter referred to as the ‘Act’].

Shiv Charan Sharma 2. At the outset, the assessee has filed an application on 07.02.2025 for withdrawal of the instant appeal. The relevant portion of the said application is as under:

“1. That the Appellant has OPTED for declaration under "Direct Tax Vivad se Vishwas Scheme 2024" by Filing - Form 1. The "Form 1" stands filed (on 25th December - 2024) vide Acknowledgement No.771550770251224. (Copy enclosed Pg. 1 to 19) Full Payment of "Income Tax" due has been done. The Certificate is AWAITED in "Form 2" & "Form 4" to be issued by Designated Authority of Income Tax.”

Order pronounced in the open court on 12.02.2025