NISHA NAGAR ,JAIPUR V. DCIT, CIRCLE, INTERNATIONAL TAXATION, JAIPUR, JAIPUR

ITA 492/JPR/2025

AI Insights

This case involves an appeal by Mrs. Nisha Nagar against the order of the Assessing Officer, Circle (International Taxation), Jaipur, for the assessment year 2019-20. The appeal was initially filed to contest the assessment order. However, during the proceedings, the assessee requested to withdraw the appeal following the receipt of a communication under the Vivad Se Vishwas Scheme, which declared the disputed tax amount as NIL. The tribunal allowed the withdrawal of the appeal, acknowledging the assessee's intention to settle the dispute under the aforementioned scheme.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705685 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2019-2020
• Laws Referred To: Vivad Se Vishwas Scheme
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GORAV AVASTHI

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.492/JPR/2025 fu/kZkj.k o\"kZ@Assessment Year : 2019-20 Mrs. Nisha Nagar 103, Athena Building Sawai Jai Singh Road, Bani Park Jaipur – 302 001 cuke Vs. The DCIT Circle (International Taxation) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AOQPN 4881A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : None jktLo dh vksj ls@Revenue by: Shri Gorav Avasthi, JCIT-DR lquokbZ dh rkjh[k@Date of Hearing : 26/06/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: : 30 /06/2025 vkns'k@ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the assessee is directed against the order of the ld. AO, Circle (International Taxation), Jaipur dated 27-01-2025 for the assessment year 2019-20 raising the grounds of appeal as mentioned at Form 36. 2.1 During the course of hearing, the Bench noted that vide application dated 14- 05-2025 the assessee has prayed for withdrawal of the appeal on the ground as under:- ‘’2. The assessee has recently received on 05-05-2025 communication regarding issuance of Form No. 2 bearing DIN No.951845841020525 by designated authority under the Vivad Se Vishwas Scheme by which amount of disputed tax payable is NIL. The copy of said Form No. 2 is enclosed herewith as Annexure 1. 3. As a compliance measure for the purpose of filing Form No. 3 under the Vivad Se Vishwas Scheme, 2024, the present application is being made 2 ITA NO.492/JP/2025 NISHA NAGAR VS DCIT (INTL. TAXATION), JAIPUR to withdraw the appeal filed before the Hon’ble ITAT subject to issuance of Form No. 4 by designated authority. 4. In view of the above, captioned appeal filed before Hon’ble ITAT is withdrawn with the liberty to file fresh appeal in any case, Form No. 4 is not issued by designated authority under Vivad Se Vishwas Scheme 2024.’’ 2.2 On the other hand, the ld. DR did not raise any objection to the submissions made by the assessee (supra) before the Bench. 2.3 After hearing the ld. DR and perusing the materials available on record, it is found that the assessee is herself 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 30-06-2025. 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:- 30 /06/2025 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Mrs. Nisha Nagar, Jaipur 2. izR;FkhZ@ The Respondent- The DCIT (Intl. Taxation), 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. 492/JPR/2025) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar "