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Facts
The assessee's appeal for assessment year 2019-20 arose against the order of the CIT(A)/NFAC. The assessee subsequently filed an application for withdrawal of the appeal, stating that they had opted for the Vivad se Vishwas Scheme, 2024.
Held
The Departmental Representative had no objection to the withdrawal application. The Tribunal noted that the assessee had opted for the Vivad se Vishwas Scheme, 2024.
Key Issues
Whether the assessee's appeal can be permitted to be withdrawn due to opting for the Vivad se Vishwas Scheme.
Sections Cited
143(3)
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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:
This assessee’s appeal for assessment year 2019-20 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/250/2023-24/1052374474(1) dated 26.04.2023, involving proceedings u/s 143(3) of the Income-tax Act, 1961, [hereinafter referred to as the ‘Act’]. 2. The assessee has filed an application for withdrawal of the instant appeal. The relevant portion of the said application is as under:
Sai ki Sacchi Sarkar Charitable trust “Hon'ble Members, With respect to the aforesaid appeal, we would like to submit that the appellant has gone in Vivad se Vishwas Scheme,2024. Copy of Form 4 issued by department is enclosed herewith. We therefore, humbly request Your honours to kindly grant the leave to appellant to withdraw the said appeal.” 3. Learned department representative submits that he has no objection to the instant withdrawal application per se. Ordered accordingly.
The assessee’s appeal is dismissed as withdrawn subject to all just exceptions.
Order pronounced in the open court on 12.02.2025