What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A). At the time of hearing, the assessee requested to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme.

What were the issues?

Whether the assessee can withdraw their appeal after opting for the Vivad Se Vishwas Scheme.

Shri Sushil Kumar Mittal, Beawar vs DCIT | 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. 837/JP/2019

Hearing: 28/10/2020Pronounced: 09/11/2020

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 837/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2015-16 cuke Shri Sushil Kumar Mittal, The Deputy Commissioner of Vs. Ganpati Marbles, Opp. Income Tax, Doordarshan Relay Station, Central Circle, Room No, 212, 2nd Bijay Nagar, Road, Floor, C.R. Building, Beawar-305901. Rawat Bhata Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACKPM 5459 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by: Smt. Monisha Choudhary (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 28/10/2020 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 09/11/2020 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A)-2, Udaipur dated 28/03/2019 for the A.Y. 2015-16.

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

At the time of hearing, none has appeared on behalf of assessee but an application on behalf of assessee has been furnished for withdrawal of this appeal. The contention of the said application reads as under:

ITA 837/JP/2019_ 2 Sh. Sudhil Kr. Mittal Vs DCIT “1. The above case is fixed for hearing on 28/10/2020.

The assessee has opted for Vivad Se Vishwas Scheme and FORM No. 3 has been issued by PCIT on dated 30/09/2020 (Copy Attached). The assessee vide letter dated 25/10/2020 send through e-mail (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

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 November, 2020.

SHRI SUSHIL KUMAR MITTAL,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

What did the Tribunal hold?

What were the facts?

What were the issues?

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