DEEPAK BANSAL,KISHANGARH vs. ITO, KISHANGARH
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the assessee himself was interested in withdrawing the appeal by settling the dispute under the Vivad Se Vishwas Scheme 2024. The revenue did not object to this request. Consequently, the Bench allowed the withdrawal of the appeal filed by the assessee. The Tribunal further stated that if the dispute is not settled under the Vivad Se Vishwas Scheme 2024 for any other reasons, the assessee shall be at liberty to apply for restoration of the appeal in accordance with the law. The principle derived is that an appeal can be withdrawn if the assessee intends to settle the dispute under a tax settlement scheme, with liberty to seek restoration if the settlement fails.
What were the facts?
The assessee, Shri Deepak Bansal, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, against the order of the CIT(A), Ajmer, for the assessment year 2007-08. During the hearing on February 5, 2025, the assessee's Authorized Representative (AR) requested the withdrawal of the appeal. This request was based on the assessee's decision to settle the dispute under the Vivad Se Vishwas Scheme 2024. The assessee had submitted Form 1 DTVSV 2024 to the competent authority and was awaiting its acceptance. The Department's Representative (DR) did not object to this request.
What were the issues?
1. Whether the appeal can be withdrawn by the assessee under the Vivad Se Vishwas Scheme 2024? Assessee's Contention: The assessee argued that they have opted to settle the dispute under the Vivad Se Vishwas Scheme 2024 and have filed the necessary form (Form 1 DTVSV 2024) with the competent authority, awaiting its acceptance. Therefore, the appeal should be withdrawn. Revenue's Contention: The revenue did not raise any objection to the assessee's submission regarding the withdrawal of the appeal.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC JAIPUR
Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM
ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the assessee is directed against the order of the ld. CIT(A), Ajmer dated 25-10-2016 for the assessment year 2007-08 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 as the assessee has opted to settle dispute under Vivad Se Vishwas Scheme 2024 and he has been awaiting the acceptance thereof by the competent authority for which the assessee has filed the copy of Form 1 DTVSV 2024 under the scheme made before the competent authority.
SHRI DEEPAK BANSAL VS ITO, WARD-2 KISHANGANJ 2.2 On the other hand, the ld. DR did not raise any objection to the submissions made by the assessee before the Bench. 2.3 After hearing the both the parties and perusing the materials 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 05 -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:- 05 /02/2025 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Shri Deepak Bansal, Nagaur ,. 2. izR;FkhZ@ The Respondent- The ITO, Ward – 2, Kishangargh 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.304/JP/2017) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत
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