What did the Tribunal hold?

The Tribunal noted that the assessee had filed a letter requesting withdrawal of the appeal. The Revenue had no objection. Consequently, the appeal was permitted to be withdrawn.

The assessee filed an appeal for assessment year 2014-15. At the time of hearing, no one appeared for the assessee. The assessee wished to withdraw the appeal due to settlement under the Direct Tax Vivad se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to settlement under the Vivad se Vishwas Scheme.

Hukum Chand Gupta, Pipar and… vs ITO | ITAT Jodhpur 2023

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Respondent: Shri S.M.Joshi, JCIT DR

Hearing: 21/03/2023

O R D E R PER KUL BHARAT, J.M.: The present appeal filed by the assessee for the assessment year 2014-15 is directed against the order of Ld. CIT(A), Ajmer dated 22.04.2019.

At the time of hearing, no one attended the proceedings on behalf of the assessee. The assessee does not wish to further litigate the matter and withdraw the appeal due to the settlement of the tax dispute under the Direct Tax Vivad se Vishwas Scheme. A letter dated 17.03.2023 filed by the assessee is placed on record.

Ld. JCIT DR has no objection in this regard.

We have heard Ld. JCIT DR on behalf of the Revneue and perused the material available on record. In view of the prayer made by the assessee vide letter dated 17.03.2023, [Assessment Year 2014-15] is permitted to be withdrawn. Hence, appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open Court on 21/03/2023.

HUKUM CHAND GUPTA, PIPAR AND ASSOCIATES, BAPU BAZAR, BIJAYNAGAR,BIJAYNAGAR vs. ITO WARD-1, BHILWARA, WARD-1, BHILWARA

What did the Tribunal hold?

What were the facts?

What were the issues?

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