AMAN ARORA,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

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ITA 38/JODH/2019Status: DisposedITAT Jodhpur17 August 2023AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal, and the Revenue did not object. Therefore, the Tribunal allowed the assessee to withdraw the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A) order. During the pendency of the appeal, the assessee opted for the Direct Tax Vivad Se Vishwas Act, 2020. The Department issued relevant forms to the assessee.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI PAVAN KUMAR GADALE & DR. DIPAK P. RIPOTE

For Respondent: Ms. Prerana Choudhary-JCIT-DR
Hearing: 17.08.2023Pronounced: 17.08.2023

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This is an appeal filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals)-1, Udaipur dated 29.11.2018 emanating from order of Deputy Commissioner of Income Tax, Udaipur under section 143(3) of the Act for A.Y. 2013-14 dated 11.01.2016. Ld. AR of the assessee filed a letter dated 04th August, 2023 2. that assessee has opted for Direct Tax Vivad Se Vishwas Act, 2020. The Department has issued Form No. 3, 4 and 5 to the assessee. Assessee had enclosed copies of the same. The assessee requested to withdraw the appeal. The copy of the letter is as under:-

3.

The Ld. DR has not objected to the withdrawal of the appeal. Accordingly, the assessee is allowed to withdraw the appeal.

4.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 17th August, 2023.

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