SHRI AMIT JINDAL ( HUF),JAIPUR vs. ITO, WARD 1(2), JAIPUR

PDF · subscribers
ITA 121/JPR/2020Status: DisposedITAT Jaipur09 December 2020AY 2014-153 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 the appeal as the matter was being settled under the Vivad Se Vishwas scheme. The revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas Scheme and received Form No. 3.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT when 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. 121/JP/2020

For Appellant: Shri Gulshan Agarwal (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)-I, Jaipur dated 07/01/2020 for the A.Y. 2014-15.

2.

The hearing of the appeal 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 this appeal. The contention in the said application reads as under: “1. The above case is fixed for hearing on 08/12/2020.

1.

2 ITA 121/JP/2020_ Amit Jindal (HUF) Vs ITO 2. The assessee has opted for Vivad Se Vishwas Scheme and FORM No. 3 has been issued by PCIT on dated 16/10/2020 (copy attached). The assessee vide letter dated 21/10/2020 (copy attached) has requested to withdraw the appeal. Therefore, your honour is requested kindly to allow the assessee to withdrawal to appeal. We shall be highly obliged for your kindness. Thanking you and remain Yours faithfully (Gulshan Agarwal) FCA/AR 4. The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 his appeal. Accordingly, the appeal of the assesses is dismissed as withdrawn.

Recent GST High Court judgments

Search GST case law →