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Income Tax Appellate Tribunal, DELHI BENCH ‘DB’: NEW DELHI
Before: SHRI VIKAS AWASTHY & SHRI AVDHESH KUMAR MISHRA
Date of Hearing 11/02/2025 Date of Pronouncement 11/02/2025 ORDER PER AVDHESH KUMAR MISHRA, AM
The appeal filed by the assessee is directed against the order dated 31.07.2023 of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), New Delhi [In Short ‘the CIT(A)’].
The assessee has filed an application dated 13.01.2025 for withdrawal of appeal as the assessee has opted to settle the issues
Page 1 of 3 under the Vivad se Vishwas Scheme, 2024 [in short ‘VSVS’]. The assessee has placed on record copy of Form No. 3 filed under VSVS, 2024. The ld. counsel for assessee prayed for liberty to revive appeal in case application of assessee fails to mature for any reason under Vivad se Vishwas Scheme, 2024.
The ld. Sr. DR raised no objection to withdrawal of appeal by the assessee.
Heard. In light of application made by the assessee, appeal of assessee for A.Y 2018-19 is dismissed as withdrawn as assessee has opted to settle the issue under Vivad se Vishwas Scheme. Liberty is granted to assessee to revive the appeal in case application of assessee under Vivad se Vishwas Scheme, 2024 fails to mature.