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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.
Held
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 Therefore, the appeal was liable to be dismissed as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.
Sections Cited
Direct Taxes Vivaad Se Vishwas Scheme, 2024
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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 Vivad Se Viswas scheme 2024 to settle the disputed demand. The assesse has furnished copies of Form 2 and 3 regarding declaration under DTVSVS 2024, and Final settlement of the disputed demand as per Acknowledgement by designated authority. Accordingly, the appellant has made a request to withdraw the captioned appeal with a liberty to revive the appeal if it failed in availing the benefit of the scheme.
On the other hand, the Id. DR has no objection to the assessee's request for withdrawal of this appeal.
Admittedly, the appellant assessee has opted for benefit under Direct Tax Vivad Se Viswas scheme 2024 to settle the disputed demand as evident from the copies of Form 2 and 3 to the effect of declaration made under DTVSVS 2024 and settlement of demand by Acknowledgement of designated authority. The Ld. DR has no objection to the request of the assessee. Under these set of facts, the instant appeal of the assessee would be liable to be dismissed as withdrawn. However, assessee has been allowed a liberty to revive the appeal if it failed in availing the benefit of the DTVSVS scheme, 2024. 5. In the result, the appeal in ITA Nos. 446/Jodh/2023 of the assessee in respect of the Assessment Year 20113-14 is dismissed as withdrawn. Order pronounced in open court on.. 20... /08/2025. (LALIET KUMAR) JUDICIAL MEMBER Dated: 20/12/2025 Copies to: (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (DR. MITHA LAL MEENA) ACCOUNTANT MEMBER (6) Guard File 3 By Oder