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Facts
The assessee filed an appeal against the order of the ld. CIT(A) for the assessment year 2012-13. During the course of the hearing, the assessee's counsel requested to withdraw the appeal, stating that the assessee had opted to resolve the matter under the Vivad Se Vishwas Scheme 2024 and had filed Forms 1 and 2.
Held
The Tribunal noted that the assessee had indeed opted for the Vivad Se Vishwas Scheme 2024 and had received Form 2 from the Income Tax Department. As the ld. DR had no objection to the withdrawal, the Tribunal allowed the assessee's request, dismissing the appeal as withdrawn.
Key Issues
Whether the assessee's request to withdraw the appeal should be allowed, given that they had opted for the Vivad Se Vishwas Scheme 2024.
Sections Cited
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR
Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 731/JP/2023
ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the assessee is directed against the order of the ld. CIT(A) dated 03-10-2023, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2012-13 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:- ‘’The assessee respectfully submits that she has opted to resolve the matter under the Vivad Se Vishwas Scheme, 2024 introduced in Budget,2024. In furtherance of this, the assessee has already filed Form 1 and Form 2 which is issued by the Income Tax Department under this Scheme.’’ The ld.AR of the assesee also prayed that though the assessee filed application for Vivad Se Vishwas Scheme 2024 yet in case of another reasons the dispute is not
2 VIJETA LODHA, JAIPUR VS DCIT, CIRCLE-7, JAIPUR settled in Vivad Se Vishwas Scheme 2024, the assessee shall be at liberty to apply for restoration of the appeal in accordance with law 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, for which the Department has issued Form 2 to the assessee. 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 28-01-2025.
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:- 28 /01/2025 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Vijeta Lodha, Jaipur ,. 2. izR;FkhZ@ The Respondent- The DCIT, Circle-7 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. 731/JP/2023) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत