What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as the matter was settled under the Vivad Se Vishwas Act. The Revenue did not object to the withdrawal.

The assessee filed an appeal against the order of the CIT(A). Subsequently, the assessee opted for the Vivad Se Vishwas Act, 2020, and received Form No. 5 from the Department. The assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas scheme.

Shri Dayakara Reddy Karavalla… vs ITO | ITAT Jodhpur 2023

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

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

For Respondent: Ms. Prerana Choudhary-JCIT-DR

Hearing: 18.08.2023Pronounced: 18.08.2023

Assessment Year : 2014-15 Shri Dayakara Reddy Karavalla, Income Tax Officer, G-A-31, Satyam Complex, Vs Ward-2, Bhilwara Ajmer Choraha, BHILWARA PAN: ATMPK9978L Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Ms. Prerana Choudhary-JCIT-DR Date of hearing 18.08.2023 Date of pronouncement 18.08.2023 ORDER

PER DR. DIPAK P. RIPOTE, AM:

This is an appeal filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals), Ajmer dated 13.08.2018 emanating from order of Income Tax Officer, Ward-2, Bhilwara under section 143(3) of the Act for A.Y. 2014-15 dated 22.12.2016. Ld. AR of the assessee filed a letter dated 11th August, 2023 2. that assessee has opted for Vivad Se Vishwas Act, 2020. The Department has issued Form No. 5 to the assessee. Assessee had enclosed copy of the same. The assessee requested to withdraw the appeal. The copy of the letter is as under:-

SHRI DAYAKARA REDDY KARAVALLA,BHILWARA vs. ITO,WARD-2, BHILWARA

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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