SHEETAL PRASAD CONTRACTOR,GUNA vs. DY.CIT-3(1), GWALIOR

This assessee’s twin appeals for assessment years 2018-19 and 2019-20, arise against the Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre [in short, the “CIT(A)-NFAC”],Delhi’s DIN and orders no. ITBA/NFAC/S/250/2021-22/1037105808 (1) and ITBA/NFAC/S/250/2021-22/1037105853 (1) both dated 22.11.2021, involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Cases called twice. None appeared at the assessee’s behest. We accordingly proceed ex parte against the appellant.

The assessee appears to have filed applications dated 03.02.2025 for withdrawal of the instant appeals stating that for the impugned assessment years 2018-19 and 2019-20, he has opted for settlement under the Direct Taxes Vivad Se Vishwas Scheme, 2024. His Form-1 to this effect also forms part of the case records. The Revenue is very fair in not disputing all these averments at this stage.

These assessee’s appeals are dismissed as withdrawn, subject to all just exceptions. Order pronounced in the open court on 11TH February, 2025.