What did the Tribunal hold?

The Tribunal allowed the withdrawal of the appeal, noting that the assessee herself was interested in settling the dispute under the Vivad Se Vishwas Scheme. Liberty was granted to revive the appeal if the dispute is not settled for other reasons.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2019-20. During the hearing, the assessee's AR prayed for withdrawal of the appeal as the assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee can withdraw the appeal to settle the dispute under the Vivad Se Vishwas Scheme.

Smt. Savita, Alwar vs ITO | ITAT Jaipur 2025

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

Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 1575/JP/2024

For Appellant: Shri P.C. Parwal, CA jktLo dh vksj ls@

Hearing: 17/02/2025

ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the assessee is directed against the order of the ld. CIT(A) dated 09-10-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2019-20 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 15-02-2024 on the ground as under:- ‘’…it is to submit that the assessee wants to withdraw the above appeal since she 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 encosed for ready reference.

SMT. SAVITA, ALWAR VS ITO, WARD-BHIWADI, ALWAR It is, therefore, requested that the appeal filed by the assessee be treated as withdrawn with the liberty to the assessee to revive the appeal in case Form No. 4 is not issued by the PCIT.’ 2.2 On the other hand, the ld.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. 2.3 After hearing both the parties and perusing the materials available on record, it is found that the assessee is herself 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 17 -02-2025.

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:- 17/02/2025 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Smt. Savita, Alwar 2. izR;FkhZ@ The Respondent- The ITO, Ward –Bhiwadi, Alwar 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. 1575/JP/2024) vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

SMT. SAVITA,ALWAR vs. ITO, WARD-BHIWADI, BHIWADI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments