NIKET KUMAR KOTHARI,CHITTORGARH vs. CIT (APPEALS) / ITO, WARD-1,, DEHLI/CHITTORGARH

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ITA 271/JODH/2023Status: DisposedITAT Jodhpur06 May 2025AY 2014-15Bench: DR. MITHA LAL MEENA, HON'BLE (Accountant Member), DR. S. SEETHALAKSHMI, HON'BLE (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had furnished Form 1 and 2 for settlement under the Direct Tax Vivad Se Viswas Scheme, 2024. The DR had no objection to the withdrawal request.

What were the facts?

The assessee filed an appeal against an order of the National Faceless Appeal Centre for Assessment Year 2014-15. The assessee requested to withdraw the appeal as they opted to settle the matter under the Direct Taxes Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee's request to withdraw the appeal for settlement under the Vivad Se Vishwas Scheme should be allowed.

Which sections of the Income-tax Act were involved?

Direct Taxes Vivad Se Vishwas Scheme, 2024

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH (Virtual

Before: DR. MITHA LAL MEENA, HONBLE & DR. S. SEETHALAKSHMI, HONBLE

DR. MITHA LAL MEENA, A.M.: ORDER This appeal by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to "the NFAC"] dated 27.04.2023 in respect of Assessment Year 2014-15.

2.

None attended for the assessee. However, the appellant vide its application dated 01/05/2025 had requested to withdraw the instant appeal stating therein that it has opted to settle the matter under the Direct Taxes Vivad 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 1 and 2 for settlement of the disputed demand as per Acknowledgement by designated authority. Accordingly, the appellant has made a request to permit withdrawal of the captioned appeal. The Id. DR has no objection to the assessee's request for withdrawal of this appeal.

4.

Accordingly, this appeal of the assessee is dismissed as withdrawn.

Order pronounced on 06/05/2025 in open Court.

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