What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal based on the settlement under the Vivad Se Vishwas Act. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against an order of the CIT(A) for AY 2010-11. During the hearing, the assessee stated that the dispute was settled under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal can be withdrawn due to settlement under the Vivad Se Vishwas Act.

Saroj Devi Baregama, Chittorgarh vs ITO | ITAT Jodhpur 2022

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI B. R. BASKARAN & SHRI SANDEEP GOSAINSmt. Saroj Devi Baregama,

For Respondent: Shri Venkatesh V. SR. DR

Hearing: 03/11/2022

Assessee By None Revenue By Shri Venkatesh V. SR. DR (JCIT) Date of hearing 03/11/2022 Date of 03/11/2022 Pronouncement O R D E R PER: B.R. BASKARAN, AM

The assessee has filed this appeal challenging the order dated 28-05- 2020 passed by Ld CIT(A)-1 Udaipur and it relates to the Assessment Year 2010-11.

At the time of hearing, ld. Counsel for the assessee has moved an application stating therein that the assessee has settled the disputes urged

Smt. Saroj Devi Baregama vs. ITO in this appeal under Vivad Se Vishwas Act, 2020. Accordingly, he prayed that the assessee may be allowed to withdraw the appeal.

We heard the ld. DR. Having regard to the submissions made by the assessee, we allow the assessee to withdraw the appeal.

In the result, the appeal of the assessee is dismissed as withdrawn Order pronounced in the open Court on 3rd November, 2022.

SAROJ DEVI BAREGAMA,CHITTORGARH vs. ITO, WARD-3, CHITTORGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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