AMIT KUMAR VIJAY,JAIPUR vs. ITO, WARD-6(4), JAIPUR, JAIPUR

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ITA 1202/JPR/2024Status: DisposedITAT Jaipur18 March 2025AY 2017-18Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee sought to withdraw the appeal to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. The Tribunal allowed the withdrawal and dismissed the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for assessment year 2017-18. During the hearing, the assessee's AR prayed for withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal to settle the dispute under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

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

Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No.1202/JP/2024

Hearing: 17/03/2025

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.

SHRI AMIT KUMAR VIJAY VS ITO, WARD 6(4), JAIPUR It is, therefore, requested that the appeal filed by the assessee be treated as withdrawn with the liberty to the assessee to revive the appeal in case Form No. 4 is not issued by the PCIT.’

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