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Facts
The appeal was filed challenging the order of CIT(A) which partly allowed the assessee's appeal against an assessment order. The assessment order had made additions under Section 69A. The assessee subsequently filed an application for withdrawal of the appeal to avail the benefit of the Vivad Se Vishwas Scheme, 2024.
Held
The assessee sought to withdraw the appeal to avail benefits under the Vivad Se Vishwas Scheme, 2024, as required by the scheme's provisions. The Department had no objection to the withdrawal.
Key Issues
Whether the appeal should be dismissed as withdrawn to allow the assessee to avail the benefit of the Vivad Se Vishwas Scheme, 2024.
Sections Cited
69A, 91(3), 92(1)
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR
Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 852/JP/2024
per law.
For the reasons given in the application and in view of the submissions put forth, since withdrawal of the appeal is stated to be one of the essential requirements to avail of the benefit of said Scheme of 2024, in the interest of justice, this appeal is hereby dismissed as having been withdrawn. However, it is made clear that in case no settlement is arrived at under the Scheme, 2024, appellant shall be at liberty to get this appeal revived, on filing of application, in accordance with law. office.
Order pronounced in the open court on 28/11/2024.
Sd/- Sd/- ¼jkBkSM+ deys'k t;UrHkkbZ ½ ¼ujsUnz dqekj½ (RATHOD KAMLESH JAYANTBHAI) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 28/11/2024 *Ganesh Kumar, Sr. PS आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- A. R. Foods Private Ltd., Bhiwadi 2. izR;FkhZ@ The Respondent- DCIT, Central Circle, Alwar 3. vk;dj vk;qDr@ The ld CIT vk;dj vk;qDr¼vihy½@The ld CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 852/JP/2024) 6. vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत