BALAJI MARBLE AND TILES PVT. LTD,KATNI vs. PR. CIT - CENTRAL, JAIPUR

ITA 385/JODH/2024Status: DisposedITAT Jodhpur20 August 2025AY 2018-2019Bench: SHRI LALIET KUMAR, HON'BLE (Judicial Member), DR. MITHA LAL MEENA, HON'BLE (Accountant Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Direct Tax Vivad Se Viswas scheme 2024 to settle the disputed demand and had furnished necessary forms. The Ld. DR had no objection to the withdrawal request. Therefore, the appeal was liable to be dismissed as withdrawn.

What were the facts?

The assessee, Balaji Marble and Tiles Pvt. Ltd., filed an appeal against the order of the Pr. CIT (Central), Jaipur for Assessment Year 2018-19. The assessee requested to withdraw the appeal stating that they have opted to settle the matter under the Direct Taxes Vivaad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Taxes Vivaad Se Vishwas Scheme, 2024

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH (Virtual

Before: SHRI LALIET KUMAR, HONBLE & DR. MITHA LAL MEENA, HONBLE

This appeals by the assessee is directed against the order of the Ld. Pr. CIT (Central), Jaipur (hereinafter referred to "the PCIT"] dated 21.03.2023 in respect of Assessment Year 2018-19. 2. At the outset, the Ld. Counsel of the assessee stated at the bar that she has been instructed to withdraw the instant appeal as the appellant vide its application dated 07/07/2025 had requested to withdraw the instant appeal stating therein that it has opted to settle the matter under the Direct Taxes Vivaad Se Vishwas Scheme, 2024. 3. On perusal of the aforesaid applications, it is evident that the assessee has opted for benefit under Direct Tax Viva

The order continues below.

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