AEN (O& M)AJMER VIDYUT VITRAN NIGAM LIMITED,SARADHNA vs. DCIT, CPC(TDS), GHAZIABAD

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ITA 1374/JPR/2019Status: DisposedITAT Jaipur10 December 2020AY 2016-173 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw their appeals as they had opted for the Vivad Se Vishwas scheme for settlement. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed appeals against orders for Assessment Year 2016-17 concerning TDS quarterly returns. The assessee subsequently filed an application to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeals due to opting for the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES “B”, JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1374 to 1376/JP/2019

For Appellant: Shri Ankur Salagia (CA) jktLo dh vksj ls@
Hearing: 09/11/2020Pronounced: 10/12/2020

ORDER PER: BENCH These are the appeals filed by the assessee against the separate orders of the ld. CIT(A), Ajmer all dated 09/07/2019 for the A.Y. 2016-17 (24Q 1st, Qtr, 2nd Qtr & 4th Qtr).

2.

The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.

3.

The ld. Counsel for the assessee furnished application for withdrawal of these appeasl. The contention of the said application reads as under:

1.

2 ITA 1374 to 1376/JP/2019_ AEN(O&M) AVVNL Vs DCIT “With reference to above mentioned appeal, we would like to bring to your notice we had filed Vivad Se Vishwas Scheme and Form 3 has been received from Income Tax Department. As per scheme we have to withdraw the appeal, so we want to withdraw the appeal. Kindly accept our application. Thanking you Yours Sincerely AEN(O&M) AVVNL Saradhana 4. The ld DR has raised no objection if the appeals of the assessee are allowed to be withdrawn.

5.

Therefore, in view of the fact that the assessee has already approached the department to settle the matter under Vivad Se Vishwas scheme, we permit the assessee to withdraw their appeals. Accordingly, all these three appeals of the assesses are dismissed as withdrawn.

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