What did the Tribunal hold?

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 The appeal was dismissed as withdrawn because the assessee had settled the matter under the Vivad Se Vishwas scheme.

The assessee filed an appeal against the CIT(A) order for AY 2012-13. The assessee later filed an application to withdraw the appeal as they had opted for settlement under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the assessee's appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Rockdrills Projects Private… 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. 175/JP/2018

Hearing: 12/10/2020Pronounced: 21/10/2020

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A)-3, Jaipur dated 05/01/2018 for the A.Y. 2012-13.

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

An application for withdrawal of this appeal has been filed by the assessee vide letter dated 31st August, 2020. The contention made in the said application reads as under: “Please note that in the above appeal the assessee has opted for settlement under Vivad Se Vishwas Scheme and the certificate in Form-3 has duly been issued by the department with 2 ITA 175/JP/2018_ Rockdrills Projects P Ltd. Vs DCIT acknowledgement No. 490918540250820 and a copy of which is enclosed herewith. Accordingly, the appeal has become infructuous and therefore, we request you to allow the withdrawal of our appeal which has not been fixed on 12th October, 2020. Kindly acknowledge receipt. Thanking you Yours sincerely, For N. Kataria & Associates. Chartered Accountants

(Nikhilesh Kataria, FCA)”

During the course of hearing the Ld. Counsel for the assessee submitted that the assessee has availed the immunity scheme i.e. Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing Certificate No. 490918540250820 in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.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 175/JP/2018_ Rockdrills Projects P Ltd. Vs DCIT scheme, we permit the assessee to withdraw its 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 21st October, 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:- 21/10/2020 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Rockdrills Projects Private Limited, Jaipur. 1. izR;FkhZ@ The Respondent- The D.C.I.T., Circle-7, 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. 175/JP/2018) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

ROCKDRILLS PROJECTS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

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