What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the matter was settled under the Vivad Se Vishwas scheme. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee applied for settlement under the 'Vivad Se Vishwas' scheme and obtained a certificate.

What were the issues?

Whether an appeal can be withdrawn by the assessee if the dispute has been settled under the Vivad Se Vishwas scheme.

Shri Suraj Mal Bansal, Kota 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. 846/JP/2018

For Appellant: Shri Rajnikant Bhatra (CA) jktLo dh vksj ls@

Hearing: 27/10/2020Pronounced: 29/10/2020

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. 846/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2015-16 cuke Shri Suraj Mal Bansal, D.C.I.T., Vs. 71, Ballabh Nagar, Central Circle-3, Kota. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABZPB 7786 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajnikant Bhatra (CA) jktLo dh vksj ls@ Revenue by: Smt. Monisha Choudhary (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 27/10/2020 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 29/10/2020 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A)-IV, Jaipur dated 02/04/2018 for the A.Y. 2015-16.

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: “The above noted appeal is fixed for hearing on 27/11/2020. It is submitted that appellant filed an application in ‘VIVAD SE VISWAS’ scheme, 2020 on 06/10/2020. The ld. PCIT, Central, Jaipur has ITA 846/JP/2018_ 2 Surajmal Bansal Vs DCIT issued certificate No. 652711720161020 in form No. 3 on 16/10/2020. A copy of said certificate is enclosed herewith.

In the circumstances it is prayed your honor that appellant may kindly be allowed to withdrawn the appeal pending for disposal before your honor.

Thanking you Yours faithfully For B. Khosla & Co Chartered Accountants (counsel for Assessee)

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 29th October, 2020.

¼foØe flag ;kno½ ¼lanhi x®lkÃa½ (SANDEEP GOSAIN) (VIKRAM SINGH YADAV) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 29/10/2020

ITA 846/JP/2018_ 3 Surajmal Bansal Vs DCIT *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Shri Suraj Mal Bansal, Kota. 1. izR;FkhZ@ The Respondent- The D.C.I.T., Central Circle-3, 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. 846/JP/2018) 6.

SHRI SURAJ MAL BANSAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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