SMT. SAVITA,ALWAR V. ITO, WARD-BHIWADI, BHIWADI

ITA 1575/JPR/2024

AI Insights

The case involved an appeal by Smt. Savita against an order from the CIT(A) concerning the assessment year 2019-20. 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 assessee's decision to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. The tribunal did not object to this request and allowed the withdrawal, noting that the assessee could revive the appeal if necessary in the future.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 469934 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2019-2020
• Laws Referred To: Direct Tax Vivad Se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RUNI PAL
• Assessee Lawyers: P.C. PARWAL

Judgement Text

"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. 1575/JP/2024 fu/kZkj.k o\"kZ@Assessment Years : 2019-20 Smt. Savita 6/664, Bhiwadi UIT Colony, Bhiwadi Alwar – 301 019 (Raj) cuke Vs. The ITO Ward Bhiwadi Bhiwadi LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BOHPS 7600 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@ Revenue by: Smt. Runi Pal, CIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 17/02/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 17 /02/2025 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 09-10-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2019-20 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 15-02-2024 on the ground as under:- ‘’…it is to submit that the assessee wants to withdraw the above appeal since she 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 encosed for ready reference. 2 ITA NO. 1575/JP/2024 SMT. SAVITA, ALWAR VS ITO, WARD-BHIWADI, ALWAR 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 herself interested in withdrawing the appeal by settling the dispute, under Vivad Se Vishwas Scheme 2024. The Bench further feels that in case of another 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 having been withdrawn Order pronounced in the Open Court on 17 -02-2025. 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:- 17/02/2025 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Smt. Savita, Alwar 2. izR;FkhZ@ The Respondent- The ITO, Ward –Bhiwadi, Alwar 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. 1575/JP/2024) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar "