SH. BANSHI DHAR YADAV,JAIPUR vs. ITO, WARD-7(1), JAIPUR, JAIPUR

vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER The assessee is in appeal while challenging order dated 20-08-2024 passed by the ld. Addl. CIT(A)-4, Mumbai, whereby the appeal filed by the assessee before the ld. Addl. CIT(A) has been dismissed being barred by limitation.

SHRI BANSI DHAR YADAV VS ITO, WARD 7(1), JAIPUR 2. The above said appeal was filed while challenging the assessment order dated 26-03-2016 passed u/s 143(3) of the Act, computing total income of the assessee at Rs.13,79,630/- and the agriculture income at Rs.3,21,300/- 3. Today, when the appeal has been taken up, an application dated 25-02-2025 submitted on behalf of the appellant has been put up. In the application, the prayer is that this appeal be dismissed as having been withdrawn, as the appellant has moved appropriate application for settlement of the dispute availing of benefit of Direct Tax Vivad Se Vishwas Scheme, 2024. At the same time, it has been requested that the appellant be granted liberty to get the appeal revised, in case of no settlement under the Scheme i.e. Direct Tax Vivad Se Vishwas Scheme, 2024.

SHRI BANSI DHAR YADAV VS ITO, WARD 7(1), JAIPUR 6. As a result, this appeal is dismissed as having been withdrawn . However, it is made clear that in case no settlement is arrived at under the said Scheme, the assessee -appellant shall be at liberty to file appropriate application for restoration of the appeal, and that too in accordance with law.