VIPIN KUMAR BANSAL,ALWAR V. INCOME TAX OFFICER, WARD 1(1), ALWAR

ITA 1001/JPR/2024

AI Insights

The case involved an appeal by Shri Vipin Kumar Bansal against an order from the CIT(A) for the assessment year 2012-13. The appeal was filed with the Income Tax Appellate Tribunal, Jaipur. However, the assessee, through his authorized representative, requested the withdrawal of the appeal. This request was supported by the issuance of Form No. 2 by the Pr. CIT-1, Jaipur, under the Direct Tax Vivad Se Vishwas Scheme, 2024, which indicated that a sum of Rs. 78,660 was refundable to the assessee. Both the assessee's representative and the Department's representative agreed on the withdrawal, leading to the dismissal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708728 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2012-2013
• Laws Referred To: Direct Tax Vivad Se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAUTAM SINGH CHOUDHARY

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.1001/JPR/2024 fu/kZkj.k o\"kZ@Assessment Year : 2012-13 Shri Vipin Kumar Bansal M/s. Manglam Electronics, Road No. 2, Near Gurdwara, Alwar 301 001 cuke Vs. The ITO Ward 1 (1) Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACGPB 3323 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : None jktLo dh vksj ls@Revenue by: Shri Gautam Singh Choudhary, JCIT-DR lquokbZ dh rkjh[k@Date of Hearing : 10/07/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: : 15/07/2025 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 30-05-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as “(CIT(A)/NFAC” ] for the assessment year 2012-13 raising the grounds appeal as mentioned at Form 36. 2.1 None appeared on behalf of the assessee but the ld. AR of the assessee vide application dated 21-02-2025 prayed for withdrawal of the appeal on the ground as under:- ‘’….it is submitted that the assesee has filed a declaration under the Direct Tax Vivad Se Vishwas Scheme, 2024 on dated 27-01-2025. Ld. Pr. CIT-1, Jaipur has also issued Form No 2 in this case on 03-02-2025. As per Form No.2, a sum of Rs.78,660/- is refundable to assessee. Copy of Form No. 2 is enclosed herewith. Therefore, it is humbly requested to kindly permit us to withdrawal the appeal.’’ 2 ITA NO. 1001/JPR/ 2024 SHRI VIPIN KUMAR BANSAL VS ITO, WARD 1(1), ALWAR 2.2 On the other hand, the ld. DR concurred with the submissions of the ld. AR of the assessee by filing a letter dated 23-04-2025 with the copy of the letter dated 22-04-2024 issued by Shri Shanti Lal Meena, ITO, Ward 1(1), Alwar that the ld. PCIT-1, Jaipur has issued Form No. 2 on 03-02-2025 and assessee has filed Form No. 3 on 24-02-2025. However, Form No. 4 has not been issued till now. 2.3 After considering the submissions of 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 15 -07-2025. 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:- 15 /07/2025 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Shri Vipin Kumar Bansal, Alwar 2. izR;FkhZ@ The Respondent- The ITO, Ward 1(1), 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.1001/JPR/2024) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar "