What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal as the assessee had opted to settle the dispute under the Vivad Se Vishwas Act, 2020.

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT to settle the dispute under the Vivad Se Vishwas Act.

Shri Manoj Kumar Gupta… vs DCIT | ITAT Jaipur 2020

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 237/JP/2018

For Appellant: Shri P.C. Parwal (CA) jktLo dh vksj ls@

Hearing: 08/12/2020Pronounced: 09/12/2020

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A)-IV, Jaipur dated 18/12/2017 for the A.Y. 2013-14.

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

The ld. Counsel for the assessee furnished application for withdrawal of this appeal. The contention in the said application reads as under: “With reference to above, it is to submit that the assessee wants to withdraw the above appeal since he has opted to settle the dispute under Vivad Se Vishwas Act, 2020 for which Form No. 3 has been 2 ITA 237/JP/2018_ Sh. Manoj Kumar Gupta Vs DCIT issued by the PCIT(Central), Jaipur. Copy of Form No. 3 is enclosed for ready reference. It is therefore requested that the appeal filed by the assessee be treated as withdrawn. Thanking you Yours faithfully For Kalani & Co Chartered Accountants 4. The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.

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 his appeal. Accordingly, the appeal of the assesses is dismissed as withdrawn.

In the result, this appeal of the assessee is dismissed. Order pronounced in the open court on 09th December, 2020. Sd/- Sd/- ¼foØe flag ;kno½ ¼lanhi x®lkÃa½ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 09/12/2020 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Shri Manoj Kumar Gupta, Sriganganagar. 1.

SHRI MANOJ KUMAR GUPTA,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

What did the Tribunal hold?

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