What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee's participation in the Vivad Se Vishwas Scheme and the Revenue not objecting.

The assessee filed an appeal against the CIT(A)'s order for AY 2011-12. The assessee later opted for the "Vivad Se Vishwas Scheme-2020" to settle their tax liability.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Shri Dinesh Kumar Goyal, Ajmer vs ITO | ITAT Jaipur 2020

Income Tax Appellate Tribunal, JAIPUR BENCHES (SMC

Before: SHRI VIJAY PAL RAOvk;dj vihy la-@ITA No. 1002/JP/2019

Hearing: 15/10/2020Pronounced: 15/10/2020

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 1002/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2011-12 cuke Shri Dinesh Kumar Goyal The ITO, Vs. 74/10, Shivam, Civil Lines, Ward-1(1), Ajmer. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABFPG 0240 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Miss Chanchal Meena (ACIT) lquokbZ dh rkjh[k@ Date of Hearing : 15/10/2020 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 15/10/2020 vkns'k@ ORDER PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 08.05.2019 of ld. CIT(A), Ajmer for the assessment year 2011-12.

Hearing of the appeal was taken up through video conference due to prevailing COVID-19 pandemic situation. The assessee has filed an application dated 14.10.2020 whereby it is submitted that the assessee has opted for “Vivad Se Vishwas Scheme-2020” to settle his tax liability with the Department and the Department has issued in Form No. 5 objection if the appeal of the assessee is allowed to be withdrawn.

Accordingly, in view of request of the assessee as well as the fact that the assessee has already opted for resolution of dispute and tax liability under “Vivad Se Vishwas Scheme-2020” the appeal of the assessee is allowed to be withdrawn and consequently the same is dismissed as withdrawn.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 15 /10/2020.

Sd/- ¼ fot; iky jko ½ (VIJAY PAL RAO) U;kf;d lnL; @Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 15 /10/2020 *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Shri Dinesh Kumar Goyal, Ajmer. 1. izR;Fkh@ The Respondent- ITO, Ward-1(1), 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. 1002/JP/19) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

SHRI DINESH KUMAR GOYAL,AJMER vs. INCOME TAX OFFICER, WARD-1-1, AJMER

What did the Tribunal hold?

What were the facts?

What were the issues?

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