MAHESH KUMAR SHARMA,JAIPUR vs. ITO TDS, AJMER, AJMER

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ITA 1478/JPR/2024Status: DisposedITAT Jaipur27 March 2025AY 2019-20Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme, 2024, and had filed an application for withdrawal of the appeal. Therefore, the appeal was dismissed as having been withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which sustained an order passed under Section 154 of the Income Tax Act. The assessee had also filed an application for rectification under Section 154, which was rejected due to technical defects.

What were the issues?

Whether the appeal should be dismissed as withdrawn on account of the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 154,Section 201,Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR

Before: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM

For Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Hearing: 26/03/2025Pronounced: 27/03/2025

vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER .

On 17.1.2024, Learned CIT(A), NFAC, vide order u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), relating to the assessment year 2019-20, dismissed the appeal filed by the assessee thereby sustaining the order passed on an application u/s 154 of the Act filed by the assessee.

Mahesh Kumar Sharma vs. ITO TDS 2. The application u/s 154 of the Act was filed by the assessee for rectification of order dated 07.08.2023 passed u/s 201/201(1A) of the Act, and relating to the assessment year under consideration. Said application was rejected due to technical defects as mentioned therein.

3.

On 10.01.2025, on behalf of the appellant, an application has been received with the prayer for withdrawal of this appeal as the assessee has opted for Vivad Se Vishwas Scheme, 2024.

4.

Notwithstanding absence or non appearance on behalf of the appellant-applicant, We have heard Learned DR for the department on said application only, 5. Alongwith the above said application, copy of Form 3 has been submitted by the assessee. Since, the assessee has applied for settlement before the competent authority, under Direct Tax Vivad Se Vishas Scheme, 2024, as requested in the application, this appeal is hereby dismissed as having been withdrawn.

6.

However, it is made clear that in case no settlement is arrived at between the parties under the above said Scheme-2024, the assessee shall at liberty to file appropriate application in accordance with law, for restoration of this appeal.

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