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102 orders · Page 3 of 3
The CIT(A) had dismissed the assessee's appeal, upholding the assessment order. Subsequently, the assessee filed an application to withdraw the appeal, intending to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024.
The Tribunal noted the assessee's lethargy in pursuing the appeal and failure to provide evidence. However, considering the assessee was ex-parte before the AO and CIT(A), the matter was restored to the AO for fresh adjudication.