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

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR

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BEFORE: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;djvihy la-@ITA No. 1478/JPR/2024
fu/kZkj.ko"kZ@Assessment Year : 2019-20
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AESPS7759A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : None jktLo dh vksjls@Revenue by: Shri Gautam Singh Choudhary, JCIT-DR lquokbZ dh rkjh[k@Date of Hearing

: 26/03/2025

mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 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.

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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2024, as requested in the application, this appeal is hereby dismissed as having been withdrawn.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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Order pronounced in the open court on 27/03/2025. ¼xxu xks;y½

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(GAGAN GOYAL)

(NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member

Tk;iqj@Jaipur fnukad@Dated:- 27/03/2025
*Santosh
आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Mahesh Kumar Sharma, Jaipur.
2. izR;FkhZ@ The Respondent- ITO TDS, Ajmer.
3. vk;djvk;qDr@ The ld CIT
4. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत
5. xkMZQkbZy@ Guard File ITA No. 1478/JPR/2024) vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेजज. त्महपेजतंत