LALITA,NEAR REST HOUSE, WARD NO. XVI V. COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX DEPT., DELHI

ITA 1492/JPR/2024

AI Insights

The case involves an appeal by Smt. Lalita against the order of the CIT(A) for the assessment year 2017-18. The appeal was initially filed to contest issues related to her income tax assessment. However, prior to the hearing, the assessee decided to withdraw the appeal, opting to settle the matter under the Vivad Se Vishwas Scheme 2024, a government initiative aimed at resolving tax disputes. The Tribunal acknowledged the withdrawal and dismissed the appeal accordingly.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711593 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2017-2018
• Laws Referred To: Vivad Se Vishwas Scheme 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHARY

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 Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 1492/JPR/2024 fu/kZkj.k o\"kZ@Assessment Year : 2017-18 Smt.Lalita W/o Shri Chandrakant Katara Near Rest House, Ward No. 16, Roopwas Dholpur – 321 404 cuke Vs. The ITO Ward 1 Bharatpur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHYPL 9607 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : None jktLo dh vksjls@Revenue by: Shri Gautam Singh Choudhary, JCIT-DR lquokbZ dh rkjh[k@Date of Hearing : 10/07/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 21/07/2025 vkns'k@ORDER PER: DR. S. SEETHALAKSHMI, J.M. This appeal filed by the assessee is directed against the order of the ld. CIT(A) dated 14-11-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as “(CIT(A)/NFAC” ] for the assessment year 2017-18 raising the grounds appeal as mentioned at Form 36. Printed from counselvise.com 2 ITA NO. 1492/JPR/ 2024 SMT. LALITA VS ITO, WARD 1, BHARATPUR 2.1 None appeared on behalf of the assessee but the ld. AR of the assessee vide application dated 09-07-2025 prayed for withdrawal of the appeal on the ground as under:- ‘’ Sub: Withdrawal if appeal in case of Smt. Lalita, Roopwas for the year 2017-18 filed on 14-12-2024 Appeal No.ITA 1402/JPR/2024 PAN No. AHYPL9607M. The assessee submitted application to settle the case as per Vivad Se Vishwas Scheme 2024. Thus the above appeal submitted is hereby withdrawn.’’ It is also noticed that the assessee has submitted Form 3 DTVSV 2024 issued by the Department dated 06-02-2025 having acknowledgement number 860989980060225. 2.2 On the other hand, the ld. DR concurred with the submissions of the assessee. 2.3 After considering the submissions of 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 reasons 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. Printed from counselvise.com 3 ITA NO. 1492/JPR/ 2024 SMT. LALITA VS ITO, WARD 1, BHARATPUR 3.0. In the result, the appeal of the assessee is dismissed as having been withdrawn. Order pronounced in the open court on 21 /07/2025 Sd/- Sd/- ¼ jkBkSM+ deys'k t;UrHkkbZ ½ ¼MkWa-,l-lhrky{eh½ (RATHOD KAMLESH JAYANTBHAI) (Dr. S. Seethalakshmi) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur Tk;iqj@Jaipur fnukad@Dated:- 21/07/2025 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Smt.Lalita, Dholpur 2. izR;FkhZ@ The Respondent- The ITO, Ward 1, Bharatpur 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. 1492/JP/2024) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar Printed from counselvise.com "