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Facts
The assessee filed an appeal for assessment year 2017-18 against an order involving proceedings under section 143(1) of the Income-tax Act. The assessee later filed an application to withdraw the appeal, having opted for settlement under the Direct Taxes Vivad Se Vishwas Scheme, 2024.
Held
The assessee's appeal was dismissed as withdrawn. The Tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Scheme and the Revenue did not dispute these averments.
Key Issues
Whether the appeal can be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.
Sections Cited
143(1)
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Income Tax Appellate Tribunal, AGRA 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 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2022-23/1045253857(1), dated 30.01.2023 involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at assessee’s behest. We, accordingly, proceed ex parte against the appellant.
The assessee is stated to have filed an application dated 08.02.2025 for withdrawal of the instant appeal on the ground that for the impugned assessment year 2017-18, he has opted for settlement under the Direct Taxes Vivad Se Vishwas Scheme, 2024. His Form-2 to this effect also forms part of the case records. The Revenue is very fair in not disputing all these averments at this stage.
This assessee’s appeal is dismissed as withdrawn, subject to all just exceptions. Order pronounced in the open court on 11thFebruary,2025.