What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

The assessee opted for the 'Vivad Se Vishwas Scheme-2020' to settle their tax liability. The application under the scheme was approved, and a certificate was issued.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.

Shri Murli Manohar Kedia vs DCIT | ITAT Jaipur 2020

Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1149/JP/2019

For Appellant: Shri Gulshan Agarwal (C.A.) jktLo dh vksj ls@

Hearing: 16/09/2020Pronounced: 16/09/2020

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1149/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Shri Murli Manohar Kedia The DCIT, Vs. Kedia House, Near Nadi Ka Phatak, Central Circle-3, Murlipura, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACRPK 7617 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Gulshan Agarwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri Amrish Bedi (CIT) lquokbZ dh rkjh[k@ Date of Hearing : 16/09/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 16/09/2020 vkns'k@ ORDER PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 23.08.2019 of ld. CIT (A)-IV, Jaipur the assessment year 2017-18. Due to prevailing COVId-19 pandemic condition the hearing of the appeals are concluded through video conference.

The assessee 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 and the Shri Murli Manohar Kedia application in Form 1 & 2 has been approved by the Pr. CIT(Central) by issuing certificate in Form 3. A copy of application dated 01.09.2020 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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 16/09/2020. Sd/- Sd/- ¼fot; iky jko½ ¼foØe flag ;kno½ (Vikram Singh Yadav) (Vijay Pal Rao) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 16/09/2020. *Santosh. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Shri Murli Manohar Kedia, Jaipur. 2. izR;FkhZ@ The Respondent- DCIT, Central Circle-3, Jaipur. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 6. xkMZ QkbZy@ Guard File {ITA No. 1149/JP/2019} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत 2

SHRI MURLI MANOHAR KEDIA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments