AMIT KUMAR VIJAY,JAIPUR V. ITO, WARD-6(4), JAIPUR, JAIPUR

ITA 1202/JPR/2024

AI Insights

The case involved an appeal by Shri Amit Kumar Vijay against an order from the CIT(A) for the assessment year 2017-18. The appeal was filed with the Income Tax Appellate Tribunal, Jaipur. During the proceedings, the assessee decided to withdraw the appeal, having opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. This decision was communicated through an application, and the tribunal did not object to the withdrawal, allowing the assessee the liberty to revive the appeal if necessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 35292 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Laws Referred To: Direct Tax Vivad Se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHAR
• Assessee Lawyers: P.C. PARWAL

Judgement Text

"vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No.1202/JP/2024 fu/kZkj.k o\"kZ@Assessment Year : 2017-18 Shri Amit Kumar Vijay 35, Mahaveer Nagar, Tonk Road, Jaipur 302 016 cuke Vs. The ITO Ward 6 (4) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADJPV 7848 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Revenue by: Shri Gautam Singh Choudhar, JCIT-DR lquokbZ dh rkjh[k@Date of Hearing : 17/03/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: : 18 /03/2025 vkns'k@ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the assessee is directed against the order of the ld. CIT(A) dated 26-07-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2017-18 raising the grounds appeal as mentioned at Form 36. 2.1 During the course of hearing, the ld. AR of the assessee has prayed for withdrawal of the appeal vide application dated 06-01-2025 on the ground as under:- ‘’…it is to submit that the assessee wants to withdraw the above appeal since he has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 for which Form No.2 has been issued by the PCIT-2, Jaipur. Copy of Form No.2 is enclosed for ready reference. 2 ITA NO.1202/JP/2024 SHRI AMIT KUMAR VIJAY VS ITO, WARD 6(4), JAIPUR It is, therefore, requested that the appeal filed by the assessee be treated as withdrawn with the liberty to the assessee to revive the appeal in case Form No. 4 is not issued by the PCIT.’ 2.2 On the other hand, the ld. DR did not raise any objection to the submissions made by the ld. AR of the assessee before the Bench. 2.3 After hearing both the parties and perusing the materials available on record, it is found that the assessee is himself interested in withdrawing the appeal by settling the dispute, under Vivad Se Vishwas Scheme 2024. The Bench further feels that in case of any other reason the dispute is not settled in Vivad Se Vishwas Scheme 2024, the assessee shall be at liberty to apply for restoration of the appeal in accordance with law. In this view of the matter, the Bench allows the withdrawal of the appeal filed by the assessee on above count. 3.0. In the result, the appeal of the assessee is dismissed as having been withdrawn Order pronounced in the Open Court on 18 -03-2025. Sd/- Sd/- ¼ ujsUnz dqekj ½ ¼ jkBksM deys'k t;UrHkkbZ ½ (Narender Kumar) (Rathod Kamlesh Jayantbhai) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 18/03/2025 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Shri Amit Kumar Vijay, Jaipur 2. izR;FkhZ@ The Respondent- The ITO, Ward 6(4), Jaipur 3. vk;dj vk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZ QkbZy@ Guard File (ITA No.1201/JP/2024) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar "