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Facts
The assessee filed appeals against orders of the CIT(A) for AY 2013-14 & 2014-15. During the hearing, the assessee sought to withdraw the appeals, having opted to settle the dispute under the Vivad Se Vishwas Scheme 2024 and deposited the tax.
Held
The Tribunal noted that the assessee wished to withdraw the appeals under the Vivad Se Vishwas Scheme. Since the assessee had settled the dispute and paid the tax, the Tribunal allowed the withdrawal.
Key Issues
Whether the assessee can withdraw the appeals after opting for and settling the dispute under the Vivad Se Vishwas Scheme 2024.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR
Before: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 1247 & 1238/JP/2024
ORDER PER: DR. S. SEETHALAKSHMI, J.M. Both these appeals have been filed by the assessee against two different orders of the ld. CIT(A) dated 30-08-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment years 2013-14 & 2014-15 raising the grounds appeal as mentioned at respective Form 36. 2.1 During the course of hearing, the ld. AR of the assessee filed an application dated 15-04-2025 praying therein that the assessee has opted to settle dispute under Vivad Se Vishwas Scheme 2024 which has been accepted by the Department and the assessee has deposited the tax. Thus the assessee may be permitted to withdraw the appeals.
& 1238/JP/ 2024 SMT. JAYA V RASTOGI VS DCIT,CIRCLE-6, JAIPUR 2.2 On the other hand, the ld. DR did not raise any objection to the submissions made by the assessee. 2.3 After hearing both the parties and perusing the materials available on record, it is found that the assessee herself is interested in withdrawing the appeals by settling the dispute, under Vivad Se Vishwas Scheme 2024 for which the assessee has also paid the tax. The Bench further feels that in case of another reason the dispute is not settled in Vivad Se Vishwas Scheme 2024, the assessee shall be at liberty to apply for restoration of the appeals in accordance with law. In this view of the matter, the Bench allows the withdrawal of the appeals filed by the assessee on above count. 3.0. In the result, the appeals of the assessee are dismissed having been withdrawn Order pronounced in the Open Court on 26 -05-2025.
Sd/- Sd/- ¼xxu Xkks;y ½ ¼ Mk0 ,l- lhrky{eh ½ (Gagan Goyal) (Dr. S. Seethalakshmi) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 26 /05/2025 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Smt. Jaya V Rastogi, Jaipur ,. 2. izR;FkhZ@ The Respondent- The DCIT, Circle-6, Jaipur 3. vk;dj vk;qDr@ The ld CIT 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA Nos. 1238 & 1247/JP/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत