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 absence of objections from the revenue.

The assessee filed an appeal against the CIT(A) order for AY 2015-16. The assessee later requested to withdraw the appeal as they had opted for the 'Vivad Se Vishwas Scheme-2020' to settle their tax liability.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for a tax settlement scheme like 'Vivad Se Vishwas'.

Saraf Carpet and Textiles LLP vs DCIT | ITAT Jaipur 2020

Income Tax Appellate Tribunal, JAIPUR BENCHES (SMC

Before: SHRI VIJAY PAL RAOvk;dj vihy la-@ITA No. 1520/JP/2018

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

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. 1520/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Saraf Carpet and Textiles LLP The DCIT, Vs. Khawas Ji Ka Bagh, Amer Road, Central Circle-4, Outside Zoravar Singh, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACHFS 1259 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 : 12/10/2020 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 12/10/2020 vkns'k@ ORDER PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 01.10.2018 of ld. CIT(A)-IV, Jaipur for the assessment year 2015-16. Due to prevailing COVID-19 pandemic condition the hearing of the appeals are concluded through video conference.

The assessee sent e-mail and requested for withdrawal of the present appeal in view of the fact that the assessee has opted for “Vivad Se Vishwas Scheme-2020” to settle his tax liability with the Department

2 ITA 1520/JP/18 Saraf Carpet and Textiles LLP vs. DCIT and the application in Form 1 & 2 has been approved by the Pr.

CIT(Central) by issuing certificate in Form 3. A copy of application dated 09.10.2020 is also filed. The ld. DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 12/10/2020.

Sd/- ¼ fot; iky jko ½ (VIJAY PAL RAO) U;kf;d lnL; @Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 12 /10/2020 *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Saraf Carpet and Textiles LLP, Jaipur. 1. izR;Fkh@ The Respondent- DCIT, Central Circle-4, 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. 1520/JP/18) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

SARAF CARPET AND TEXTILES LLP,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR

What did the Tribunal hold?

What were the facts?

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