SMT. SUMAN DEVI JAIN,BHILWARA vs. ITO, WARD-4, BHILWARA

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ITA 452/JODH/2018Status: DisposedITAT Jodhpur18 August 2023AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that keeping the appeal pending would serve no purpose as the tax litigation was settled. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee opted for the 'Vivad se Vishwas Scheme 2020' to settle tax litigation and received Form No. 5. The Revenue had no objections to this settlement.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Vivad se Vishwas Scheme'.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250,Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, JODHPUR

For Respondent: Ms. Prerana choudhary
Hearing: 18.08.2023Pronounced: 18.08.2023

O R D E R

PER PAVAN KUMAR GADALE JM:

1.

The assessee has filed the appeal against the order of the Commissioner of Income Tax (Appeals) Ajmer passed u/s 143(3) and 250 of the Income Tax Act, 1961.

2.

At the time hearing, none appeared on behalf of the assessee, whereas the assessee has submitted letter dated 29-07-2023 mentioning that the assessee has settled the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’ (VSVS2020) and filed an application under Smt Suman Devi Jain, Bhilwara - 2 - VSVS Rules 2020 and received Form.No.5. Contra, the Ld. DR has no objections.

3.

We heard the Ld. DR submissions and perused the material on record. Since the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and received Form-5 from the income tax department. We are of the view that, no purpose will be served in keeping the appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order as per provisions of Law.

4.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open court on 18.08.2023.

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