What did the Tribunal hold?

The assessee has opted for the benefit under the Direct Tax Vivad Se Viswas Scheme, 2024, and has furnished the necessary documents. The Departmental Representative has no objection to the assessee's request for withdrawal of the appeal.

The assessee filed an appeal against the order of the National Faceless Appeal Centre for Assessment Year 2013-14. The assessee, through an application dated 07/01/2025, stated that they have opted to settle the dispute under the Direct Taxes Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Girish Kumar Nagar, Udaipur vs ITO | ITAT Jodhpur 2025

Income Tax Appellate Tribunal, JODHPUR BENCH (Virtual

Before: DR. MITHA LAL MEENA, HONBLE & NARINDER KUMAR, HONBLE

This appeals by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to "the NFAC"] dated 28.08.2024 in respect of Assessment Year 2013-14. 2. None attended for assessee. However, the assessee vide its application dated 07/01/2025 had stated that he has opted to settle the dispute 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, regarding declaration made under DTVSVS 2024, duly Acknowledged by competent authority. Accordingly, the appellant has made a request to withdraw the captioned appeal, since the disputed matter stand resolved under the 'Vivad se Vishwas Scheme, 2024,'.

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 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 Under these set of facts, the instant appeal of the assessee would be liable to be dismissed as withdrawn.

In the result, the appeal in ITA Nos. 824/Jodh/2024 of the assessee in respect of the Assessment Year 2013-14 is dismissed as withdrawn. Order pronounced on. 07 / 07 /2025 under Rule 34(4) of Income Tax (Appellate Tribunal) Rules 1963. (NARINDER KUMAR) JUDICIAL MEMBER (DR. MITHA LAL MEENA) ACCOUNTANT MEMBER Dated :.07/07/2025 Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By Oder Assistant Registrar, Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur.

GIRISH KUMAR NAGAR,UDAIPUR vs. ITO WD-2(1), UDAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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