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Facts
The assessee filed an appeal for AY 2014-15 against an order under Section 147 r.w.s. 144. The case was called twice, and the assessee remained absent, leading to an ex-parte proceeding. Subsequently, the assessee filed an application to withdraw the appeal.
Held
The Tribunal noted that the assessee had adopted the DTVSV-2024 scheme and had applied for withdrawal of the appeal. The departmental representative had no objection. Therefore, the appeal was dismissed as withdrawn.
Key Issues
Whether the assessee is allowed to withdraw the appeal after proceedings have commenced and the assessee has chosen to remain absent?
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
Asstt. Year : 2014-15 Dinesh Chand Maheshwari, Vs ACIT, Maheshwari Associates, Rithani Delhi Circle-1(1)(1), Road, Meerut-250002 Meerut-250002 (APPELLANT) (RESPONDENT) PAN No. AAJPC0109R Assessee by: None Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 10.11.2025 Date of Pronouncement: 10.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2014-15, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1070328301(1) dated 13.11.2024, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
“Sir, In response to your notice dated 17.09.2025. The above case is fixed for 10 Nov-2025 against the appeal filed before your honour on date 10.01.2025. Your honour is between the appellant has adopted the scheme DTVSV-2024, where the demand tax under this scheme thereon had already been deposited by the appellant accordingly this scheme (DTVSV- 2024). That now the appellant have decided to withdraw appeal before your honour. In support of withdraw appeal the Affidavit by the appellant (where he has declared that he has decided to withdraw appeal sumoto), and Form No. 3 and Form No. 4 under the DTVSV Scheme 2024 are also enclosed herewith. Now it may kindly request you and pray before your honour please allow the appellant to withdraw the appeal.”
Learned departmental representative submits that he has no objection to the instant withdrawal application per se. Ordered accordingly.