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Facts
The assessee filed an appeal for the assessment year 2018-19 against an order. The assessee has opted for settlement of dispute under The Direct Tax Vivad se Vishwas Scheme, 2024 and has filed Form-1.
Held
The assessee's counsel requested withdrawal of the appeal due to opting for the Vivad se Vishwas scheme. The department representative had no objection to the withdrawal.
Key Issues
Whether the appeal can be dismissed as withdrawn on account of the assessee opting for the Direct Tax Vivad se Vishwas Scheme, 2024.
Sections Cited
154 of the Income-tax Act, 1961
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Income Tax Appellate Tribunal, “SMC” BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
O R D E R PER SATBEER SINGH GODARA, JUDICIAL MEMBER: