MUKESH KHANDELWAL HUF,JAIPUR vs. ITO WARD 4(2), JAIPUR
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the assessee was interested in withdrawing the appeal under the Vivad Se Vishwas Scheme. The Bench allowed the withdrawal of the appeal and dismissed it as having been withdrawn.
What were the facts?
The assessee filed an appeal against the order of the CIT(A). During the course of hearing, the assessee's authorized representative prayed for withdrawal of the appeal as the assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024.
What were the issues?
Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme, 2024.
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.100/JPR/2025
fu/kZkj.k o"kZ@Assessment Year : 2014-15 Shri Mukesh Khandelwal, HUF cuke The ITO Vs. E-74, Shastri Nagar Ward 4 (2) Jaipur – 302 016 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AALHM 0887 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Revenue by: Shri Anup Singh, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 03/04/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: : 03/04/2025 vkns'k@ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the assessee is directed against the order of the ld. CIT(A) dated 19-11-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2014-15 raising the grounds appeal as mentioned at Form 36. 2.1 During the course of hearing, the ld. AR of the assessee has prayed for withdrawal of the appeal vide application dated 21-02-2025 on the ground as under:- ‘’…it is to submit that the assessee wants to withdraw the above appeal since he has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 for which Form No.2 has been issued by the PCIT- 2, Jaipur. Copy of Form No.2 is enclosed for ready reference.
SHRI MUKESH KHANDELWAL, HUF VS ITO, WARD 4(2), JAIPUR It is, therefore, requested that the appeal filed by the assessee be treated as withdrawn with the liberty to the assessee to revive the appeal in case Form No. 4 is not issued by the PCIT.’ 2.2 On the other hand, the ld. DR did not raise any objection to the submissions made by the ld. AR of the assessee before the Bench. 2.3 After hearing 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. 3.0. In the result, the appeal of the assessee is dismissed as having been withdrawn Order pronounced in the Open Court on 03-04-2025. Sd/- Sd/-
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