LAL SINGH RATHORE,SUMERPUR vs. ITO, JALORE
What did the Tribunal hold?
The Tribunal noted that the assessee's declaration to settle the dispute was accepted by the Competent Authority. Therefore, the assessee was permitted to withdraw the appeal.
What were the facts?
The assessee filed an appeal against the CIT(A) order. The assessee later filed a petition under the Vivad Se Vishwas Scheme-2020 to settle the matter and paid the due demand.
What were the issues?
The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme for dispute resolution.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR
Before: SHRI B. R. BASKARAN & SHRI SANDEEP GOSAINShri Lal Singh Rathore
O R D E R PER: SANDEEP GOSAIN, JM This is an appeal filed by the assessee against the order of the ld. CIT(A)- 2, Jodhpur dated 28-02-2017 for the assessment year 2012-13. 3.1 None appeared on behalf of the assessee during the course of hearing. However, an application dated 23-07-2022 has been filed by the assessee stating therein that the assessee has filed a petition under “Vivad Se Vishwas Scheme-2020” to settle the matter. The assessee had paid the due demand of LAL SINGH RATHORE VS ITO, WARD -1, JALORE Rs.11,16,972/- through BSR Code 0028481 and Challan No. 00001 dated 30- 06-2021. In this respect, the assessee received the intimation in Form No. 3 on 9-02-2021 from designated authority. Hence, the assessee prays for withdrawal of the appeal by filing Form No. 3 under the said scheme 3.2. The ld. DR is heard who did not raise any specific objection as the declaration of the assessee to settle the dispute has been accepted by the Competent Authority. 3.3. After hearing the ld. DR and perusing the materials available on record, we permit the assessee to withdraw the appeal filed by him. Thus the appeal of the assessee is treated as withdrawn and dismissed. 4.0. In the result, the appeal of the assessee is treated as withdrawn and dismissed. Order pronounced in the open Court on 3/11/2022 . Sd/- Sd/- (B. R. BASKARAN) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER
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