What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A). Subsequently, the assessee opted for the Vivad Se Vishwas Scheme and received a certificate accepting their application. The assessee then requested to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme.

Smt. Rekha Mathur C-201, Ganesh… 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. 936/JP/2019

For Appellant: Shri M.L. Borad (Adv) jktLo dh vksj ls@

Hearing: 26/11/2020Pronounced: 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)-2, Jaipur dated 24/05/2019 for the A.Y. 2010-11.

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 declaration and undertaking filed by the assessee on form No.1 and 2 on 03/06/2020 under 2 ITA 936/JP/2019_ Rekha Mathur Vs ITO acknowledgement No. 344795851030620 and form No.3 issued by the PCIT, Jaipur-2 under acknowledgement/certificate No.676837300261020 dated- 26/10/2020 it is submitted on assessee's behalf as under:-

1. 1. That the assessee opted for Vivad Se Vishwas Scheme and the PCIT, Jaipur-2 under acknowledgement/certificate No. 676837300261020 dated- 26/10/2020 accepted this application vide form No.3 (copy enclosed) referred above. In view of issuing certificate on form no.3 the appellant assessee is desirous of withdrawing the appeal No. ITA 936/JPR/2019 pending before the Hon'ble Bench and it is accordingly prayed that this permission of withdrawing the appeal may please be granted.

2. It is very humbly prayed that a certificate for withdrawing the appeal by the appellant assessee may please be granted so that the same could be filed under the proceedings of DTVSV promulgated by the Central government in March, 2020.

Thanking you Yours faithfully For Smt. Rekha Mathur M.L. Borad A/R

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

3 ITA 936/JP/2019_ Rekha Mathur Vs ITO 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- Smt. Rekha Mathur, Jaipur. 1. izR;FkhZ@ The Respondent- The I.T.O., Ward 6(2), Jaipur. 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. 936/JP/2019) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

SMT. REKHA MATHUR C-201, GANESH MARG, MAHESH NAGAR NEAR GOPALPURA BYE PASS ROAD, JAIPUR,JAIPUR vs. ITO WARD-6(2), JAIPUR, WARD-6(2), JAIPUR

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What were the facts?

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