SMT. PREM KUMARI SURANA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

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 13/10/2020. The contention made in the said application reads as under:

2 ITA 305/JP/2018_ Smt. Prem Kumari Surana Vs DCIT “The above appeal is fixed for hearing on 14/10/2020. It is submitted that appellant filed an application in ‘VIVAD SE VISHWAS’ Scheme, 2020 on 14/07/2020. The ld PCIT, Central, Jaipur has issued certificate No. 583641670250920 in Form No. 5 on 30/09/2020. A copy of said certificate is enclosed herewith. In the circumstances it is prayed your honor that appellant may kindly be allowed to withdraw the appeal pending for disposal before your honor. Thanking you Yours faithfully, For NB. Khosla & Co. Chartered Accountants

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 5 bearing Certificate No. 583641670250920 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.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 DR did not object if appeal of the assessee is dismissed as withdrawn.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

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