Loading judgment…
Facts
The assessee filed an appeal against the order of the CIT(A) for assessment year 2017-18. The assessee subsequently applied to withdraw the appeal, having settled the case under the Vivad Se Vishwas Scheme 2024.
Held
The Tribunal noted that the assessee expressed interest in withdrawing the appeal by settling the dispute under the Vivad Se Vishwas Scheme 2024. The Bench allowed the withdrawal of the appeal.
Key Issues
Whether the assessee is permitted to withdraw the appeal after settling the case under the Vivad Se Vishwas Scheme?
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR
Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 1492/JPR/2024
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 1492/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 Smt.Lalita cuke The ITO Vs. W/o Shri Chandrakant Katara Ward 1 Near Rest House, Ward No. 16, Roopwas Bharatpur Dholpur – 321 404 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHYPL 9607 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : None jktLo dh vksjls@Revenue by: Shri Gautam Singh Choudhary, JCIT-DR lquokbZ dh rkjh[k@Date of Hearing : 10/07/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 21/07/2025 vkns'k@ORDER PER: DR. S. SEETHALAKSHMI, J.M.
This appeal filed by the assessee is directed against the order of the ld. CIT(A) dated 14-11-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as “(CIT(A)/NFAC” ] for the assessment year 2017-18 raising the grounds appeal as mentioned at Form 36.
2024 SMT. LALITA VS ITO, WARD 1, BHARATPUR 2.1 None appeared on behalf of the assessee but the ld. AR of the assessee vide application dated 09-07-2025 prayed for withdrawal of the appeal on the ground as under:-
‘’ Sub: Withdrawal if appeal in case of Smt. Lalita, Roopwas for the year 2017-18 filed on 14-12-2024 Appeal No.ITA 1402/JPR/2024 PAN No. AHYPL9607M. The assessee submitted application to settle the case as per Vivad Se Vishwas Scheme 2024. Thus the above appeal submitted is hereby withdrawn.’’ It is also noticed that the assessee has submitted Form 3 DTVSV 2024 issued by the Department dated 06-02-2025 having acknowledgement number 860989980060225.
2.2 On the other hand, the ld. DR concurred with the submissions of the assessee.
2.3 After considering the submissions of both the parties and perusing the materials available on record, it is found that the assessee is himself interested in withdrawing the appeal by settling the dispute, under Vivad Se Vishwas Scheme 2024. The Bench further feels that in case of any other reasons the dispute is not settled in Vivad Se Vishwas Scheme 2024, the assessee shall be at liberty to apply for restoration of the appeal in accordance with law. In this view of the matter, the Bench allows the withdrawal of the appeal filed by the assessee on above count.
2024 SMT. LALITA VS ITO, WARD 1, BHARATPUR 3.0. In the result, the appeal of the assessee is dismissed as having been withdrawn. Order pronounced in the open court on 21 /07/2025
Sd/- Sd/- ¼ jkBkSM+ deys'k t;UrHkkbZ ½ ¼MkWa-,l-lhrky{eh½ (RATHOD KAMLESH JAYANTBHAI) (Dr. S. Seethalakshmi) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur Tk;iqj@Jaipur fnukad@Dated:- 21/07/2025 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Smt.Lalita, Dholpur 2. izR;FkhZ@ The Respondent- The ITO, Ward 1, Bharatpur 3. vk;dj vk;qDr@ The ld CIT 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 1492/JP/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत