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Judgment
Krishna S Dixit, J
Office objections on the Memo filed by the learned counsel for the appellant for withdrawal are overruled.
Learned counsel for the appellant has moved a memo dated 07.01.2025, seeking leave of the Court to withdraw the appeal.
The Memo reads as under:
“The above named appellant has filed this Income-tax appeal being aggrieved against the order of the Income-tax Appellate-Tribunal dated 21.09.2022 vide ITA No.527/Bang/2017 for the Assessment Year 2012-2013.
The appellant availed the benefits of the Direct tax Vivad se Vishwas Scheme 2024 and filed Form No.1 vide dated 10.12.2024 and the designated authority issued Form No.2 vide dated 20.12.2024. Copy of the Form-2 dated 20.12.2024 issued by the designated authority is enclosed.
The appellant submits that as per section 91(3) of the Direct tax Vivad Se Vishwas Scheme, 2024 "where the declarant has filed any appeal before the appellate forum or any writ petition before the High Court or the Supreme Court against any order in respect of tax arrear, he shall withdraw such appeal or writ petition with the leave of the Court wherever required after issuance of certificate under sub-section (1) of section 92 and furnish proof of such withdrawal along with the intimation of payment to the designated authority under sub-section (2) of that section."
In view of above submissions, the appellant humbly prays this Hon'ble Court to permit the appellant to withdraw the above Income-tax appeal with liberty to revive, if occasion arises, in the interest of justice and equity.
The appellant prays this Hon'ble Court to pass such orders as this Hon'ble Court may deem fit on the facts and circumstances of the case."
On being asked, the panel counsel appearing for the respondent-Revenue signifies no objections.
In view of the above, the appeal is accordingly dismissed as withdrawn with liberty as sought for in the Memo.