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Facts
The assessee filed an appeal against the order of the CIT(A) which upheld the order passed by the ACIT under Section 143(3) of the Income Tax Act for Assessment Year 2018-19. During the hearing, the assessee prayed for withdrawal of the appeal.
Held
The Tribunal noted that the assessee intended to withdraw the appeal by settling the dispute under the Vivad Se Vishwas Scheme 2024. The appeal was dismissed as withdrawn.
Key Issues
Whether the appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme and if so, the consequences thereof.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR
Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1481/JP/2024
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1481/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Bhanwar Lal Nama ACIT Vs. Hospital Campus, Tonk Patel Central Circle-03, Circle, Tonk Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKPN4560C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Sh. Gorav Avasthi, JCIT lquokbZ dh rkjh[k@ Date of Hearing : 02/07/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 04/07/2025 vkns'k@ ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM
The present appeal is because the assessee dissatisfied with the order of the Commissioner of Income Tax (Appeals), Jaipur -4 dated 16/10/2024 [here in after ld. CIT(A) ] for assessment year 2018-19. The said order of the ld. CIT(A) arise as against the order dated 24.06.2021 passed under section 143(3) of the Income Tax Act, by ACIT, Central Circle-03, Jaipur. dated 20.01.2025 the assessee prayed for withdrawal of the appeal on the ground as under:- submissions made by the assessee (supra) before the Bench.
After hearing the ld. DR and perusing the materials available on record, it is found that the assessee 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.
In the result, the appeal of the withdrawn assessee is dismissed as having been withdrawn.
Order pronounced in the open court on 04/07/2025. Sd/- Sd/- ¼ Mk0 ,l- lhrky{eh ½ ¼ jkBksM deys'k t;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 04/07/2025 *Ganesh Kumar, Sr. PS आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू Bhanwar Lal Nama vs. ACIT 1. The Appellant- Bhanwar Lal Nama, Tonk izR;FkhZ@ The Respondent- ACIT, Central Circle-03, Jaipur 2. 3. vk;dj vk;qDr@ The ld CIT 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZ QkbZy@ Guard File (ITA No. 1481/JP/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत