RAJESH KUMAR JAIN HUF,BHILWARA vs. ITO WARD 1 BHILWARA, BHILWARA

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ITA 954/JODH/2024Status: DisposedITAT Jodhpur18 March 2025AY 2015-16Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's participation in the Vivad Se Vishwas Scheme. The Tribunal granted the assessee liberty to revive the appeal by filing a Misc. Application under section 254(2) of the Act if they fail to avail the scheme's benefit due to technicalities.

What were the facts?

The assessee filed an appeal against the CIT(A)/NFAC order for A.Y. 2015-16. During the hearing, the assessee applied to withdraw the appeal, stating they had applied under 'The Direct Tax ‘Vivad Se Vishwas, 2024' Scheme and received Form No. 2. The Revenue did not object to the withdrawal of the appeal.

What were the issues?

Whether an appeal can be dismissed as withdrawn if the assessee opts for the Vivad Se Vishwas Scheme. Whether the assessee should be allowed to revive the appeal if the scheme's benefits cannot be availed due to technicalities.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

Order PER LALIET KUMAR, J.M: The present appeal is directed at the instance of the Assessee against the order of ld. CIT(A)/NFAC, Delhi dt. 29/11/2024 passed for A.Y. 2015-16.

2.

During the course of hearing none appeared on behalf of the Assessee. However the assessee moved an application wherein the Ld. Counsel for the Assessee submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 03/02/2025, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.

3.

The Ld. Sr. DR, on the other hand, was unable to controvert the facts submitted by the Assessee and didn’t object to application seeking withdrawal of the subject appeal.

4.

In view of the above, the appeal of the assessee is dismissed as withdrawn. However, it is observed that in case Assessee fails to avail the benefit of this scheme due to any technicalities, then Assessee will be at liberty to get this appeal revived by filing a Misc. Application. This application should be filed within limitation period provided u/s 254(2) of the Act.

5.

In light of aforesaid, the appeal of the assessee is dismissed as withdrawn.

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