NISHA NAGAR ,JAIPUR vs. DCIT, CIRCLE, INTERNATIONAL TAXATION, JAIPUR, JAIPUR

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ITA 492/JPR/2025Status: DisposedITAT Jaipur30 June 2025AY 2019-20Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No.492/JPR/2025 निर्धारण वर्ष / Assessment Year : 2019-20 Mrs. Nisha Nagar 103, Athena Building Sawai Jai Singh Road, Bani Park Jaipur – 302 001 बनाम Vs. The DCIT Circle (International Taxation) Jaipur अपीलार्थी / Appellant स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AOQPN 4881A प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : None राजस्व की ओर से / Revenue by: Shri Gorav Avasthi, JCIT-DR 1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee received Form No. 2 under the Vivad Se Vishwas Scheme, making the disputed tax payable NIL. The assessee expressed interest in withdrawing the appeal. The Tribunal allowed the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the AO for AY 2019-20. During the hearing, the assessee prayed for withdrawal of the appeal due to settlement under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the assessee's appeal can be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,’’B” JAIPUR

Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.492/JPR/2025

Hearing: 26/06/2025

ORDER

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