VIMLA DEVI JAIN (DECEASED) THROUGH DEVENDRA JAIN (SON),AJMER V. ITO, WARD 1(2), AJMER, AJMER

ITA 1505/JPR/2024

AI Insights

The case involves an appeal by Smt. Vimla Devi Jain, represented by her son Shri Devendra Jain, against an order from the CIT(A) dated 14-11-2024 concerning the assessment year 2011-12. The appeal was filed in response to an assessment made by the ITO Ward 1(2), Ajmer. During the proceedings, the assessee opted to withdraw the appeal after settling the dispute through the Vivad Se Vishwas Scheme, 2024, which aims to resolve pending tax disputes. The Tribunal noted the withdrawal and allowed it, emphasizing the provisions of the DTVSV Act, 2024, which facilitate such settlements.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 35426 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Laws Referred To: DTVSV Act, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHARY; VH
• Assessee Lawyers: MUKESH KHANDELWAL

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;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. 1505/JP/2024 fu/kZkj.k o\"kZ@Assessment Years : 2011-12 Smt. Vimla Devi Jain (Deceased) Thru: Shri Devendra Jain (Son) Gram: Badaliya, P.S: Shri Nagar Nehru Nagar, Ajmer – 305 001 cuke Vs. The ITO Ward 1(2) Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABDPJ 6176 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Khandelwal, CA jktLo dh vksj ls@ Revenue by: Shri Gautam Singh Choudhary, JCIT DR (VH) lquokbZ dh rkjh[k@ Date of Hearing : 30/01/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 24/02/2025 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 14-11-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2011-12 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 30-01-2024 on the ground as under:- ‘’The appellant has preferred petition before the ld.PCIT, Udaipur under DTVSV Act, 1024 for settling the order being agitated in this appeal and the ld.PCIT has issued form 2 also and the appellant has deposited amount 2 ITA NO.1505/JP/2024 SMT. VIMLA DEVI JAIN(DECEASED) THRU’ SHRI DEVENRA JAIN (SON) VS ITO, WARD 1(2) AJMER determined therein and hence the appellant wishes to withdraw this appeal as per provisions of DTVSV Act, 2024. Your honour is sincerely requested to permit withdrawal of the instant appeal and oblige.’’ 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 24 -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:- 24 /02/2025 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Smt. Vimla Devi (Deceasedf) Thru: Devendra Jain (Son), Ajmer 2. izR;FkhZ@ The Respondent- The ITO, Ward 1(2), Ajmer 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. 1505/JP/2024) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar "