SMT. JAYA V RASTOGI,JAIPUR vs. DCIT, NCRB, JAIPUR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL,
JAIPUR BENCHES,”A” JAIPUR
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BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 1247 & 1238/JP/2024
fu/kZkj.k o"kZ@Assessment Year : 2013-13 & 2014-15
Smt. Jaya V Rastogi
B-9. Rastogi House, Viveka Nand Marg,
C-Scheme, Jaipur-302001
Circle-6
Jaipur
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.:AATPR 5779C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Ashish Sharma, Advocate jktLo dh vksj ls@Revenue by: Smt. Anita Rinesh, JCIT-DR &
Shri Sushil Kulhari, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing
: 20/05/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 26/05/2025
vkns'k@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.
SMT. JAYA V RASTOGI VS DCIT,CIRCLE-6, JAIPUR
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 In the result, the appeals of the assessee are dismissed having been withdrawn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. ¼xxu Xkks;y ½
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(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