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Facts
The assessee filed an appeal for Assessment Year 2016-17. The assessee subsequently filed an application for withdrawal of the appeal, stating they were considering opting for the Vivad se Vishwas Scheme 2024 to settle the dispute. The decision regarding this was pending.
Held
The assessee requested an adjournment to settle the dispute under the Vivad se Vishwas Scheme. The department representative had no objection to the withdrawal application. The appeal was accordingly dismissed as withdrawn.
Key Issues
Whether the assessee's appeal should be dismissed as withdrawn in light of their intention to settle the dispute under the Vivad se Vishwas Scheme.
Sections Cited
147
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Income Tax Appellate Tribunal, “DB” 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 2016-17 arises against Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN & Order No. ITBA/NFAC/S/250/2023-24/1063522674(1) dated 28.03.2024, involving proceedings u/s 147 of the Income-tax Act, 1961, [hereinafter referred to as the ‘Act’].
P a g e | 2 ITA No.208/Agr./2024 Dakshinanchal Vidyut Vitran Nigam Ltd. 2. The assessee has filed an application on 18.01.2025 for withdrawal of the instant appeal as under:
Hon'ble Members, The hearing in the above-referenced appeal is scheduled for 20th January 2025. In this regard, we respectfully submit that the assessee is considering opting for the Vivad se Vishwas Scheme 2024 to settle the dispute related to the assessment year under consideration. The final decision regarding this matter is yet to be taken. Therefore, we humbly request your honour to kindly adjourn the hearing and reschedule it to any convenient date in the second week of February 2025 as per your honours convenience.
Learned department representative submits that he has no objection to the instant withdrawal application per se. Ordered accordingly.
This assessee’s appeal is dismissed as withdrawn subject to all just exceptions.
Order pronounced in the open court on12.02.2025