ARJUN SINGH,JODHPUR vs. ITO, WARD-1(1), JODHPUR
What did the Tribunal hold?
The tribunal permitted the assessee to withdraw the appeal. The appeal was treated as withdrawn and dismissed as the declaration to settle the dispute was accepted by the Competent Authority.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order. During the hearing, the assessee informed the tribunal that they had opted for the Vivad Se Vishwas Scheme to settle the dispute and had paid the due demand.
What were the issues?
The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR
Before: SHRI B. R. BASKARAN & SHRI SANDEEP GOSAINShri Arjun Singh
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)- 1, Jodhpur dated 28-09-2017 for the assessment year 2012-13. 3.1 During the course of hearing, the ld. AR of the assessee prayed vide application dated 3-11-2022 stating therein that the assessee has filed a petition
ARJUN SINGH VS ITO, WARD 1(1), JODHPUR under “Vivad Se Vishwas Scheme-2020” to settle the matter. The assessee had paid the due demand of Rs.9,37,591/- In this respect, the assessee received the Form No. 5 dated 30-12-2021 from designated authority. Hence, the assessee prays for withdrawal of the appeal by filing Form No. 5 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 Thus the appeal of the assessee is treated as withdrawn and dismissed. 4.0. In the result, the appeal of the assessee is treated as withdrawn and dismissed.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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