JAMNA DAS MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, JAIPUR
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and had deposited the tax payable. The Department did not object to the withdrawal.
What were the facts?
The assessee filed an appeal against the order of the CIT(A) for the assessment year 2013-14. During the hearing, the assessee's AR prayed for withdrawal of the appeal.
What were the issues?
Whether the assessee can withdraw the appeal after opting for the Vivad Se Vishwas Scheme and depositing the tax.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR
Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 1319/JP/2024
ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the assessee is directed against the order of the ld. CIT(A) dated 18-10-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2013-14 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 on the ground as under:- ‘’..we would like to submit that in this case the assessee has opted the Direct Tax Vivad Se Vishwas Scheme, 2024 and the ld Pr. CIT has issued Form No 2 and the assessee has deposited the tax payable as per Form No.
Copy of Form No. 2 and Copy of challan is enclosed herewith.’’ SHRI JAMNA DAS MAHESHWARI VS DCIT, CIRCLE-1, JAIPUR 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 himself interested in withdrawing the appeal by settling the dispute, under Vivad Se Vishwas Scheme 2024, for which the Department has issued Form 2 to the assessee and the assessee has deposited the tax payable as per Form no. 2 by submitting the copy of the challan. Hence, we allow the withdrawal of the appeal 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 In the result, the appeal of the assessee is dismissed having been withdrawn Order pronounced in the Open Court on 03 -02-2025.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:- 03 /02/2025 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Shri Jamna Das Maheshwari, Jaipur ,. 2. izR;FkhZ@ The Respondent- The DCIT, Circle-1 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. 1319/JP/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत
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