Chittaranjan Locomotive Works Cooperative Credit Society Limited Vs. Assistant Commissioner, Circle-1, Asansol

Parties Involved

Facts Summary

This appeal was filed by the assessee, Chittaranjan Locomotive Works Cooperative Credit Society Limited, against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, passed under section 250 of the Income Tax Act, 1961, for the assessment year 2017-18. The order was dated 21.06.2023 and was passed against the assessment order under section 143(3) of the Act, dated 17.12.2019. During the hearing, it was informed by the assessee's representative that the assessee had availed the Vivad se Vishwas Scheme, 2024. Consequently, the assessee requested to withdraw the appeal. The department's representative did not object to the withdrawal.…

Legal Issues

• 1. Whether the appeal should be withdrawn due to the assessee opting for the Vivad se Vishwas Scheme, 2024.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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