BRIJLAL WADHWANI,BALAGHAT vs. DILIP KUMAR HARCHANDANI,ASSESSING OFFICER, BALAGHAT

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ITA 196/JAB/2024Status: DisposedITAT Jabalpur18 September 2025AY 2013-2014Bench: SHRI KUL BHARAT (Vice President)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the appellant had opted for the Vivad se Vishwas Scheme and requested withdrawal of the appeal. The Revenue had no objection.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. At the time of hearing, the assessee sought to withdraw the appeal, having opted for the Vivad se Vishwas Scheme, 2024.

What were the issues?

Whether the assessee can withdraw the appeal after opting for Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI KUL BHARAT

For Respondent: Shri Alok Bhura, CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

1.

The present appeal has been filed by the assessee against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 27.11.2024, pertaining to the assessment year 2013-14. The assessee has raised the following grounds of appeal: -

1. In the facts and circumstances of the case the learned CIT(A) has erred in passing the order u/s 250 of income tax Act by setting aside the appeal to the Assessing Officer for fresh consideration.

2. In the facts and circumstances of the case the learned CIT(A) has erred in applying provision of section 69 by making addition on account of Rs.1130093.00 respectively.

3. In the facts and circumstances of the case the learned CIT(A) has erred in passing the order u/s 250 of income tax Act and same is bad in law, null and void.

4. In the facts and circumstances of the case, the learned CIT(A) has failed to apply principal of natural justice.

5. The appellant craves to alter amend and modify any ground of appeal

.”

2. At the time of hearing, the Ld. Authorized Representative of the assessee has filed a letter dated 21.08.2025 seeking Page 2 of 2 withdrawal of this appeal. The contents thereof are reproduced herein for the sake of clarity: - “1.That the appellant had filed second appeal against the order of CIT(A) to Income Tax Appellate Tribunal (ITAT) vide ARN ITA 196/JAB/2024 dated 20.12.2024. That the appellant has opted for the Vivad se Vishwas Scheme, 2024 for the A.Y. 2013-14. Therefore, in the lieu of this, the appellant hereby withdrawal the appeal with the immediate effect. Therefore, it is requested to your honour that kindly do the needful and oblige.”

3.

The Learned Departmental Representative for the Revenue has no objection for withdrawal of this appeal.

4.

In view of the submissions made hereinabove, I permit the assessee to withdraw this appeal. Accordingly, the appeal is dismissed as withdrawn.

5.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open Court on 18/09/2025.

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