ROHIT JAIN,JAIPUR vs. ITO WARD 3(3) GURGAON, GURGAON

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ITA 5911/DEL/2024Status: DisposedITAT Delhi21 August 2025AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member)4 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Direct Tax Vivad se Vishwas Scheme and deposited the required amount. The departmental representative had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for Assessment Year 2017-18. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

The primary issue was the assessee's application for withdrawal of the appeal due to opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: Ms. Payal Jhorar, Adv
Hearing: 21.08.2025Pronounced: 21.08.2025

Date of hearing 21.08.2025 Date of pronouncement 21.08.2025 ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 3, Bengaluru’s order dated 18.11.2024 having DIN and order no. ITBA/APL/S/250/2024-25/1070406599(1), involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

2.

The assessee appears to have filed his application via email on 28.08.2025 for withdrawal of the instant appeal, as under:

“Sub: Regarding application for withdrawal of appeal in case of Shri Rohit Jain, having Appeal No. A.Y. 2017- 18 (PAN – AMQPJ9349B) Respected Members, “With reference to above subject we request you that: -

1. 1. Assessee opted for the DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024 (DTVSV-2024) and submitted Form No. 1 on 20.12.2024.

2. That further, appellant received Form No. 2 under VSVS Scheme on 15.01.2025 from the Income Tax Department. That appellant deposited the amount of Rs 3,30,850/- vide Challan No. 02684, dated 29.01.2025, as per Form No. 2 With reference to above subject we request you that:- 1. Assessee opted for the DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024 (DTVSV-2024) and submitted Form No. 1 on 20.12.2024.

2. That further, appellant received Form No. 2 under VSVS Scheme on 15.01.2025 from the Income Tax Department. That appellant deposited the amount of Rs 3,30,850/- vide Challan No. 02684, dated 29.01.2025, as per Form No. 2 3..”

3. Learned departmental representative submits that he has no objection to the instant withdrawal application per se. Ordered accordingly.

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