AMIT KUMAR VIJAY,JAIPUR vs. ITO, WARD-6(4), JAIPUR, JAIPUR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL,
JAIPUR BENCHES,’’SMC” JAIPUR
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BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No.1202/JP/2024
fu/kZkj.k o"kZ@Assessment Year : 2017-18
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADJPV 7848 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Revenue by: Shri Gautam Singh Choudhar, JCIT-DR lquokbZ dh rkjh[k@Date of Hearing
: 17/03/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: : 18 /03/2025
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 26-07-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2017-18 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 06-01-2025 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.
2
Form No. 4 is not issued by the PCIT.’
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 reason 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 In the result, the appeal of the assessee is dismissed as having been withdrawn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 18 -03-2025. ¼ ujsUnz dqekj ½
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(Narender Kumar)
(Rathod Kamlesh Jayantbhai)
U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member
Tk;iqj@Jaipur fnukad@Dated:- 18/03/2025
*Mishra
आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Shri Amit Kumar Vijay, Jaipur
2. izR;FkhZ@ The Respondent- The ITO, Ward 6(4), 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 No.1201/JP/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत