SH. BANSHI DHAR YADAV,JAIPUR V. ITO, WARD-7(1), JAIPUR, JAIPUR

ITA 1392/JPR/2024

AI Insights

The case involves Shri Bansi Dhar Yadav, the appellant, who challenged an order from the Addl. CIT(A)-4, Mumbai, which dismissed his earlier appeal as being barred by limitation. The original dispute stemmed from an assessment order dated 26-03-2016, which computed the appellant's total income and agricultural income. During the proceedings, the appellant decided to withdraw his appeal, opting to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. The tribunal acknowledged this decision and dismissed the appeal accordingly, with provisions for restoration if the settlement under the scheme is unsuccessful.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 472760 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHARY
• Assessee Lawyers: P.C. PARWAL; THROUGH VC
• Section: 143(3)

Judgement Text

" vk;djvihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “SMC-Bench” JAIPUR Jh xxu Xkks;y] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;djvihy la-@ITA No. 1392/JP/2024 fu/kZkj.ko\"kZ@Assessment Year: 2013-14 Shri Bansi Dhar Yadav 17,Jato Ki Dhani,Village: Dinsa Tehsil: Amer, Jaipur – 303 802 cuke Vs. The ITO Ward 7(1) Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:ABPPY 2476 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri P.C. Parwal, CA.(through VC) jktLo dh vksjls@Revenue by: Sh. Gautam Singh Choudhary, JCIT-DR. lquokbZ dh rkjh[k@Date of Hearing : 25 /02/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement : 25/02/2025 vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER The assessee is in appeal while challenging order dated 20-08-2024 passed by the ld. Addl. CIT(A)-4, Mumbai, whereby the appeal filed by the assessee before the ld. Addl. CIT(A) has been dismissed being barred by limitation. 2 ITA NO. 1392/JP/2024 SHRI BANSI DHAR YADAV VS ITO, WARD 7(1), JAIPUR 2. The above said appeal was filed while challenging the assessment order dated 26-03-2016 passed u/s 143(3) of the Act, computing total income of the assessee at Rs.13,79,630/- and the agriculture income at Rs.3,21,300/- 3. Today, when the appeal has been taken up, an application dated 25-02-2025 submitted on behalf of the appellant has been put up. In the application, the prayer is that this appeal be dismissed as having been withdrawn, as the appellant has moved appropriate application for settlement of the dispute availing of benefit of Direct Tax Vivad Se Vishwas Scheme, 2024. At the same time, it has been requested that the appellant be granted liberty to get the appeal revised, in case of no settlement under the Scheme i.e. Direct Tax Vivad Se Vishwas Scheme, 2024. 4. Alongwith application, copy of Form No. 2 has been submitted. Form No. 4 is stated to have not so far been issued. 5. Having regard to the prayer in the application and that the appellant intends to get the matter settled under Direct Tax Vivad Se Vishwas Scheme, 2024, as requested, this appeal deserves to be dismissed as having been withdrawn. 3 ITA NO. 1392/JP/2024 SHRI BANSI DHAR YADAV VS ITO, WARD 7(1), JAIPUR 6. As a result, this appeal is dismissed as having been withdrawn . However, it is made clear that in case no settlement is arrived at under the said Scheme, the assessee -appellant shall be at liberty to file appropriate application for restoration of the appeal, and that too in accordance with law. 6. Appeal file be consigned to record room after the needful is done by the office. Order pronounced in the open court on 25 / 02/2025. (xxu Xkks;y) ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated 25 /02/2025 *Mishra, Sr. PS vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Shri Bansi Dhar Yadav, Jaipur 2. izR;FkhZ@ The Respondent- The ITO, Ward 7(1),Jaipur 3. vk;djvk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZQkbZy@ Guard File ITA No.1392/JP/2024) vkns'kkuqlkj@ By order, lgk;diathdkj@Asstt. Registrar "