RAJESH KUMAR KAPOOR,ADARSH NAGAR vs. ITO WD 5(2), JPR, JAIPUR

आयकरअपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “SMC-Bench” JAIPUR

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BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;djvihy la-@ITA No. 1549/JP/2024
fu/kZkj.ko"kZ@Assessment Year: 2016-17
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AXRPS 1784 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : None jktLo dh vksjls@Revenue by: Sh. Gautam Singh Choudhary, Addl. CIT-DR.

lquokbZ dh rkjh[k@Date of Hearing

: 26 /02/2025

mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 26 /02/2025

vkns'k@ORDER

PER: NARINDER KUMAR, JUDICIAL MEMBER

On 28-12-2024, the assessee filed present appeal challenging the order passed by ld. CIT(A), NFAC, Delhi on 30-10-2024, relating to the assessment year
2016-17, whereby his appeal against the penalty order dated 26-06-2019 passed u/s 271B of the Income Tax Act, 1961 (for short ‘’Act’’) was dismissed.

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2. Vide the penalty order, AO levied penalty of Rs.1,50,000/- upon the assessee, u/s 271B of the Act, on the ground that the assessee had failed to get the accounts audited as required under the law.
3. Today, the appeal has been put up with an application presented on 24-02-
2025 on behalf of the appellant. In the application, the prayer is that this appeal be dismissed as having been withdrawn, the reason being that the appellant has moved appropriate application for settlement of the dispute availing of benefit of Direct
Tax Vivad Se Vishwas Scheme, 2024. Alongwith application, copy of Form No. 2 has been submitted.
4. Having regard to the prayer in the application and that the appellant intends to get the matter settled under Direct Tax Vivad Se Vishwas Scheme, 2024, as requested and as not opposed to, this appeal deserves to be dismissed as having been withdrawn.
Result
5. As a result, this appeal is dismissed as having been withdrawn . However, it is made clear that in case no settlement is arrived under the said Scheme, the assessee -appellant shall be at liberty to move appropriate application for revival of the the appeal, and that too in accordance with law.

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Order Pronounced in open court on 26/02/2025. (xxu Xkks;y)

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(GAGAN GOYAL)

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

Tk;iqj@Jaipur fnukad@Dated 26 /02/2025

*Mishra, Sr. PS
आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Shri Rajesh Kumar Kapoor, Jaipur
2. izR;FkhZ@ The Respondent- The ITO, Ward 5(2), ,Jaipur
3. vk;djvk;qDr@ The ld CIT
4. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत
5. xkMZQkbZy@ Guard File ITA No.1549/JP/2024) vkns'kkuqlkj@ By order,

सहायकपंजीकार@Aेेजज. त्महपेजतंत