Appeal Income tax

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If you need to withdraw an income tax appeal, you cannot do so directly. Instead, you must file an application with the Appellate Authority at the first hearing, requesting permission to withdraw. This is particularly important if you are opting for the DTVSV scheme, as any ongoing appeals must be withdrawn before a settlement certificate is issued. The withdrawal is officially recognised once the designated authority issues a certificate, typically after filing Form 2.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)

22 January 2025 How to Withdrawn Appeal in Income tax.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

22 January 2025 The Assessee has no option to withdraw the appeal directly.
The option is, at the time of first Appeal hearing itself, the Assessee is required to file an application before the Appellate Authority stating that the Assessee got rectification of order and requesting the appellate authority to pass an order allowing the permission to withdraw the appeal filed.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)

22 January 2025 it is mandatory to withdraw appeal for opt dtvsv.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

22 January 2025 Yes, Taxpayers must withdraw any ongoing appeals related to disputed income, interest, penalty, or fee before the Income Tax Appellate Tribunal (ITAT), Commissioner (Appeals), or Joint Commissioner (Appeals) upon filing a declaration under the DTVSV scheme. This withdrawal is effective from the date the designated authority issues a certificate confirming the settlement.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)

22 January 2025 IT IS ISSUED AFTER FILING FORM 1?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

22 January 2025 Yes, rather after form 2.
Upon filing of declaration, any appeal pending before the Income Tax Appellate Tribunal or Commissioner (Appeals) or Joint Commissioner (Appeals) shall be deemed to have been withdrawn from the date on which the certificate is issued in Form-2.

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