ADITYA EXTRACTIONS PVT. LTD.,C-KUMBHA NAGAR vs. DCIT , CHITTORGARH

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ITA 888/JODH/2024Status: DisposedITAT Jodhpur29 September 2025AY 2013-14Bench: Dr. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal allowed the prayer of the appellant's AR. The appeal was dismissed as having been withdrawn, with liberty to revive it if no settlement is reached under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal challenging an order of the CIT(A) that confirmed a penalty imposed under Section 271(1)(c) of the Income Tax Act. Subsequently, the assessee applied to avail the benefit of the Direct Taxes Vivad Se Vishwas Scheme-2024 and requested the appeal be dismissed as withdrawn.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee applying for the Vivad Se Vishwas Scheme, and whether liberty to revive the appeal should be granted.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH (VIRTUAL

Before: Dr. MITHA LAL MEENA & SHRI NARINDER KUMAR

For Respondent: Smt. Ayushi Sharma, JCIT-DR
Hearing: 08/09/2025Pronounced: 29/09/2025

PER. Dr. MITHA LAL MEENA ACCOUNTANT MEMBER The assessee filed present appeal before this Appellate Tribunal on 29.11.2024, challenging order dated 01.10.2024, passed by Leamed CIT(A), National Faceless Appeal Centre, Delhi, relating to the assessment year 2013-14, as the assessee company felt aggrieved by order of penalty. ITA No.888/Jodh 2024 Aditya Extractions Pvt. Ltd., Chittorgarh. Learned CIT(A) dismissed the appeal filed by the assessee, and thereby confirmed the penalty imposed u/s 271(1)(c) of the Income Tax Act (hereinafter referred to as "the Act").

2.

It may be mentioned here that in the meanwhile, an application dated 31.12.2024, came to be filed before the Registry with prayer that this appeal may be dismissed as having been withdrawn, the reason being that the assessee company has applied to avail of benefit of Direct Taxes Vivad Se Vishwas Scheme-2024. Ld. AR for the appellant submits that copy of Form 2, submitted by the assessee before the competent authority, has already been submitted, and that accordingly, this appeal be dismissed as having been withdrawn, with liberty to get the same revived, in case no settlement is arrived at under the said Scheme-2024. 3. Ld. DR for the department submits that she has no option to dismissal of the appeal as having been withdrawn for the aforesaid reason.

4.

Having regard to all the facts and circumstances, prayer of Ld. AR for the appellant is allowed and this appeal is hereby dismissed, as having been withdrawn, with the liberty to get the same revived, in case no settlement is arrived at between the parties as regards subject matter of the appeal, on filing of appropriate application for restoration of the appeal, and that too in accordance with law. Order to be pronounced under Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 by placing the details on the notice board. - (Narinder Kumar) Judicial Member 9/9 Date: 29/09/2025 *Santosh - (DrMitha Lal Meena) Accountant Member Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T By Order

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