JAGADISH KRISHNAJI JOSHI,PUNE vs. ITO WARD 13(2), PUNE

When the matter was called for hearing, Miss Neha Paranjpe appeared virtually and requested before the Bench to permit the assessee to withdraw both the above appeals in the light of the fact that the assessee has already filed Form 1 and 2 on 18.10.2024 under Direct Tax Vivad Se Vishwas Scheme, 2024 and has also received Form 3 from the specified authority. She also draw our attention to the adjournment letter filed on 23.12.2024 wherein along with adjournment request the fact of opting Direct Tax Vivad Se Vishwas Scheme, 2024 was mentioned.

On the other hand, Ld. DR has no objection to permit the assessee to withdraw these appeals.

We are inclined to grant the permission to the appellant herein to withdraw the appeals with the liberty to the appellant to revive the appeals proceedings, in the event of the Pr. Commissioner of Income Tax declining to issue Final Certificate under Direct Tax Vivad Se Vishwas Scheme, 2024 for whatsoever reasons. Accordingly, the appeals stand dismissed as withdrawn.

In the result, both the above captioned appeals filed by the assessee stands dismissed as ‘withdrawn’. Order pronounced on this 26th day of December, 2024. (R. K. PANDA) JUDICIAL MEMBER पुणे / Pune; "दनांक / Dated : 26th December, 2024. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.