What did the Tribunal hold?

The Tribunal heard the application for withdrawal and noted that the assessee had opted for the Direct Tax Vivad Se Vishas Scheme, 2024. With no objection from the department, the appeal was dismissed as withdrawn.

The assessee filed an appeal against an order of the CIT(A) for AY 2021-22. During the pendency of the appeal, the assessee sought to withdraw it.

What were the issues?

Whether the appeal can be dismissed as withdrawn when the assessee opts for the Vivad Se Vishas Scheme.

Abdual Vahid Khan, Kota vs ITO | ITAT Jaipur 2025

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

Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1495/JPR/2024

Hearing: 19/03/2025Pronounced: 19/03/2025

fu/kZkj.k o"kZ@Assessment Year : 2021-22 Abdual Vahid Khan Cuke The ITO, Vs. Firoz Manzil, Chambal Garden Ward-2(2), Main Road Opposite Adhar Kota. Sheela, Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADDPK0783E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Sanjeev Kumar Mathur, C.A. jktLo dh vksj ls@Revenue by: Sh. Gautam Singh Choudhary, JCIT lquokbZ dh rkjh[k@Date of Hearing : 19/03/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 19/03/2025 vkns'k@ORDER PER: Narinder Kumar, Judicial Member On 16.12.2024, the assessee filed the above captioned appeal, challenging order dated 27.11.2024, passed by Learned CIT(A), u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). Matter relates to the assessment year 2021-22.

Abdual Vahid Khan vs. ITO 2. Vide impugned order, Learned CIT(A) partly allowed the appeal filed by the assessee.

That appeal was filed against intimation dated 22.07.2022, U/s 143(1) of the Act.

It may by mentioned here that when the appeal was pending for hearing, on 27.02.2025, an application came to be filed on behalf of the appellant seeking withdrawal of this appeal. We have heard submissions on said application only.

The reason for withdrawal is that the assessee-appellant has opted for resolution of the dispute by resorting to Direct Tax Vivad Se Vishas Scheme, 2024.

As per application, Form No. 1 has already been submitted before the competent authority on 27.01.2025, and copy thereof has been annexed to the application.

Ld. DR for the department has no objection to the withdrawal of the appeal on the aforesaid ground.

Having regard to the reason mentioned in the application, and no objection from the side of the department, this appeal is hereby dismissed as having been withdrawn.

ABDUAL VAHID KHAN,KOTA vs. ITO, WARD-2(2), KOTA

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