SMT. MEENA ADVANI,KOTA vs. INCOME TAX OFFICER, WARD-1-1, KOTA
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
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 Revenue did not raise any objection to the withdrawal.
What were the facts?
The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas scheme. The assessee then filed an application to withdraw the appeal.
What were the issues?
Whether the assessee can withdraw an appeal filed before the ITAT after opting for the Vivad Se Vishwas scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES “A”, JAIPUR
Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 551/JP/2018
ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A), Kota dated 28/03/2018 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.
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 05/10/2020.
2 ITA 551/JP/2018_ Meena Advani Vs ITO That assessee has opt for the scheme Vivad Se Vishwas introduced by the Central Government during union budget 2020 vide application dated 11/06/2020 in Form 1 and Form 2 and same was accepted by department vide certificate dated 24/07/2020 in Form 3 (Copy of Form 3 is enclosed herewith). That as per the scheme the assessee appellant has voluntarily waived all his rights, whether direct or indirect, to seek our pursue any remedy or any claim in relation to the tax arrear which may otherwise be available to him under any law for the time being in force. That accordingly the assessee appellant does not wish to pursue the instant income tax appeal pending before the Hon’ble ITAT, Jaipur Bench and the pending appeal is accordingly being prayed to be permitted to be withdrawn. It is therefore most humbly requested this application be allowed and the income tax appeal filed by the assessee appellant be allowed to be withdrawan.
Thanking you Yours faithfully For Smt. Meena Advani (Assessee Appellant) (N.K. Baid/Siddharth Ranka/M. Iqbal/Saurav Harsh)
The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.
3 ITA 551/JP/2018_ Meena Advani Vs ITO 5. 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 her 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 05th 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:- 05/10/2020 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Smt. Meena Advani, Kota. 1. izR;FkhZ@ The Respondent- The ITO, Ward 1(1), Kota. 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. 551/JP/2018) 6. vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत
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