VIPIN KUMAR BANSAL,ALWAR vs. INCOME TAX OFFICER, WARD 1(1), ALWAR

PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the assessee is directed against the order of the ld. CIT(A) dated 30-05-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as “(CIT(A)/NFAC” ] for the assessment year 2012-13 raising the grounds appeal as mentioned at Form 36. 2.1 None appeared on behalf of the assessee but the ld. AR of the assessee vide application dated 21-02-2025 prayed for withdrawal of the appeal on the ground as under:- ‘’….it is submitted that the assesee has filed a declaration under the Direct Tax Vivad Se Vishwas Scheme, 2024 on dated 27-01-2025. Ld. Pr. CIT-1, Jaipur has also issued Form No 2 in this case on 03-02-2025. As per Form No.2, a sum of Rs.78,660/- is refundable to assessee. Copy of Form No. 2 is enclosed herewith. Therefore, it is humbly requested to kindly permit us to withdrawal the appeal.’’ On the other hand, the ld. DR concurred with the submissions of the ld. AR of the assessee by filing a letter dated 23-04-2025 with the copy of the letter dated 22-04-2024 issued by Shri Shanti Lal Meena, ITO, Ward 1(1), Alwar that the ld. PCIT-1, Jaipur has issued Form No. 2 on 03-02-2025 and assessee has filed Form No. 3 on 24-02-2025. However, Form No. 4 has not been issued till now. 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.