DEV KARAN SUTHAR,BHILWRA V. ITO, WARD-1, BHILWARA

ITA 385/JODH/2023

AI Insights

The case involves an appeal by the assessee, Dev Karan Suthar, against the order of the National Faceless Appeal Centre (NFAC), Delhi, concerning the Assessment Year 2018-19. The assessee decided to withdraw the appeal as they opted to settle the disputed demand under the Direct Taxes Vivaad Se Vishwas Scheme, 2024, applicable from Assessment Year 2015-16 onwards. The counsel for the assessee submitted a request to withdraw the appeal, which was not objected to by the Departmental Representative (DR). The tribunal acknowledged the assessee's decision to settle under the mentioned scheme and allowed the withdrawal of the appeal, granting the right to revive it if the scheme's benefits were not successfully obtained.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 34344 (ITAT-JODHPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Laws Referred To: Direct Taxes Vivaad Se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

"ITH EENA, _ IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI UDAYAN DAS GUPTA, HON’BLE JUDICIAL MEMBER ITA No. 385/Jodh/2023 Assessment Year: 2018-19 Vs. ITO, Ward-1, Bhilwara. ORDER Dev Karan Suthar C/o. Shri Rajendra Jain, Advocate, 106, Akshay Deep Complex, 5\" B Road, Sardarpura, Jodhpur — 342001. [PAN No. AXVPS4287P] Assessee by Smt. Raksha Birla, C.A. (Withdrawal Application) Revenue by Shri Karni Dan, Addl. CIT (Sr. D.R. Date of Hearing 18.02.2025. Date of Pronouncement DR.M ALALM A.M.: This appeal by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to “the NFAC”] dated 10.08.2023 in respect of Assessment Year 2018-19. 3. At the time of hearing, Ld. Counsel Smt. Raksha Birla, C.A. for the ssessee submitted that the appellant has opted to settle the matter under the Direct Taxes Vivaad Se Vishwas Scheme, 2024 in respect of assessment year from 15- 16. He pleaded that She has been instructed by the appellant assessee to 19 ITA No. 385/Jodh/2023 Assessment Year: 2018-19 withdraw the instant appeal stating therein that it has opted to settle the matter under the Direct Taxes Vivaad Se Vishwas Scheme, 2024 and prayed that the instant appeal may be allowed to be withdrawn. The Id. DR has no objection to the assessee’s request for withdrawal of this appeal. 4. 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 2 regarding declaration under DTVSVS 2024, and Acknowledgement by designated authority. Accordingly, the appellant has made a request to withdraw the captioned appeal with a liberty to revive the appeal if it failed in availing the benefit of the scheme. 3. On the other hand, the Id. DR has no objection to the assessee’s request for withdrawal of this appeal. 4. Admittedly, the appellant assessee has opted for benefit under Direct Tax Vivad Se Viswas scheme 2024 to settle the disputed demand as evident from the copies of Form 2 to the effect of declaration made under DTVSVS 2024 and Acknowledgement by designated authority. Although, the issue of dispute would be finally settled on issue of Form 4, a mere office formality. At this stage, the withdrawal of appeal by the assessee with the liberty of right to revive would not cause any prejudice to the revenue and further the Ld. DR has no objection to the request of the assessee. Order pronounced ON hue / /2025 under Rule 34(4) of Income Tax Dated (9.1 a4] 2025 ITA No. 385/Jodh/2023 Assessment Year: 2018-19 5. Under these set of facts, the instant appeal of the assessee would be liable to be dismissed as withdrawn. However, assessee has been allowed a liberty to revive the appeal if it failed in availing the benefit of the DTVSVS scheme, 2024. 6. In the result, the appeal in ITA Nos. ITA No. 385/Jodh/2023 of the assessee in respect of the Assessment Year 2018-19 is dismissed as withdrawn. (DR. MI L MEENA) ACCOUNTANT MEMBER Copies to: (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By Oder Assistant Registrar, Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur. (Appellate Tribunal) Rules 1963 JI 4-. ome (UDAYAN DAS GUPTA) JUDICIAL MEMBER So "