What did the Tribunal hold?

The assessee requested to withdraw the appeal as per the conditions of the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT against an order of the CIT(A). During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas Scheme and received Form 3 from the Income Tax Department.

What were the issues?

The primary issue was whether the assessee could withdraw their appeal after opting for the Vivad Se Vishwas Scheme.

Gujrati Mahamandal Hati Bhata… vs ITO | ITAT Jaipur 2020

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 809/JP/2018

For Appellant: Shri Ankur Salasia (CA) jktLo dh vksj ls@

Hearing: 25/11/2020Pronounced: 01/12/2020

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A), Ajmer dated 19/03/2018 for the A.Y. 2009-10

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 the 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 2 ITA 809/JP/2018_ Gujrati Mahamandal Vs ITO(E) scheme we have to withdraw the appeal, so we want to withdraw the appeal. Kindly accept our application. Thanking you Yours sincerely”

The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 Accordingly, the appeal of the assesses is dismissed as withdrawn.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 01st 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:- 01/12/2020 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Gujrati Mahamandal, Ajmer. 1. izR;FkhZ@ The Respondent- The I.T.O.(Exemption), Ajmer. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 809/JP/2018) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

GUJRATI MAHAMANDAL HATI BHATA,AJMER vs. INCOME TAX OFFICER (EXEMPTION), AJMER

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