What did the Tribunal hold?

The Tribunal noted that the assessee was interested in withdrawing the appeal due to settlement under the Vivad Se Vishwas Scheme. The Bench allowed the withdrawal of the appeal and consequently dismissed it.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2014-15. During the hearing, the assessee's AR informed the Bench that the assessee had opted to settle the issue under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.

Laxmikant Biyani vs DCIT | ITAT Jaipur 2025

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

Hearing: 24/02/2025

ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the assessee is directed against the order of the ld. CIT(A), Jaipur-4 dated 25-10-2024 for the assessment year 2014-15 raising the grounds appeal as mentioned at Form 36. 2.1 During the course of hearing, the ld. AR of the assessee prayed for withdrawal of the appeal and submitted that the assessee has opted to settle the issue under Vivad Se Vishwas Scheme by filing Form 1 DTVSV 2024 on dated 30-01-2025 and further submitted that Form No. 2 is awaited from the Department 2.2 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.

SHRI LAXMIKANT BIYANI VS DCIT, CIRCLE-3, JAIPUR 2.3 After hearing both the parties and perusing the materials made 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 another reasons 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 In the result, the appeal of the assessee is dismissed having been withdrawn Order pronounced in the Open Court on 04-03-2025. Sd/- Sd/- ¼ Mk0 ,l- lhrky{eh ½ ¼ jkBksM deys'k t;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 04 /03/2025 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Shri Laxmikant Biyani, Jaipur 2. izR;FkhZ@ The Respondent- The DCIT,Circle-3, 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. 1527/JP/2024) vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

LAXMIKANT BIYANI,JAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, JAIPUR, JAIPUR

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