ITO, WARD-1, CHURU vs. SHRI MAHESH GOYANKA, CHURU

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ITA 357/JODH/2019Status: DisposedITAT Jodhpur27 October 2023AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal filed by the Revenue was dismissed as withdrawn.

What were the facts?

The Revenue preferred an appeal against the CIT(A) order for AY 2015-16. The assessee requested withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the Revenue's appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH ‘DB’: JODHPUR

For Appellant: Mr. Rajeev Mohan, JCIT-DR
Hearing: 22/09/2023Pronounced: 27/10/2023

PER DR. B.R.R. KUMAR, AM:

1.

This appeal is preferred by the Revenue against order dated 27/03/2019 passed by the Learned Commissioner of Income Tax (Appeals)-4, Jaipur {CIT(A)} for Assessment Year 2015-16.

2.

Nobody appeared on behalf of the assessee at the time of virtual hearing before us. The learned counsel for the assessee, vide email letter dated Nil has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

Learned JCIT- DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

5.

In the result, the appeal of the Revenue is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing in the presence of Ld. JCIT-DR on 27th October, 2022.

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