MUKESH KHANDELWAL HUF,JAIPUR V. ITO WARD 4(2), JAIPUR

ITA 100/JPR/2025

AI Insights

The case involved an appeal by Shri Mukesh Khandelwal, HUF against an order from the CIT(A) for the assessment year 2014-15. The appeal was filed with the Income Tax Appellate Tribunal, Jaipur. During the proceedings, the assessee's representative submitted a request to withdraw the appeal, citing the decision to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. The tribunal considered the application and allowed the withdrawal of the appeal, granting the assessee the liberty to revive the appeal if necessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 46108 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Laws Referred To: Direct Tax Vivad Se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUP SINGH
• Assessee Lawyers: P.C. PARWAL

Judgement Text

"1 vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.100/JPR/2025 fu/kZkj.k o\"kZ@Assessment Year : 2014-15 Shri Mukesh Khandelwal, HUF E-74, Shastri Nagar Jaipur – 302 016 cuke Vs. The ITO Ward 4 (2) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AALHM 0887 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Revenue by: Shri Anup Singh, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 03/04/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: : 03/04/2025 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 19-11-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2014-15 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 21-02-2025 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.100/JP/2025 SHRI MUKESH KHANDELWAL, HUF VS ITO, WARD 4(2), 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 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. 3.0. In the result, the appeal of the assessee is dismissed as having been withdrawn Order pronounced in the Open Court on 03-04-2025. Sd/- Sd/- ¼ Mk0 ,l- lhrky{eh ½ ¼ jkBksM deys'k t;UrHkkbZ ½ (DR. S. SEETHALAKSHMI) (Rathod Kamlesh Jayantbhai) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 03/04/2025 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Shri Mukesh Khandelwal, HUF, Jaipur 2. izR;FkhZ@ The Respondent- The ITO, Ward 4(2), 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.100/JPR/2025) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar "