SHRI SATISH KUMAR SHARMA, JAIPUR,JAIPUR vs. ITO WARD-7(3), JAIPUR, WARD-7(3), JAIPUR
What did the Tribunal hold?
The tribunal permitted the assessees to withdraw their appeals as they had opted for settlement under the Vivad se Vishwas Scheme. The appeals were dismissed as withdrawn.
What were the facts?
The assessees filed appeals against the orders of the CIT(A) for Assessment Year 2011-12. The assessees subsequently moved applications to withdraw these appeals.
What were the issues?
Whether the appeals should be withdrawn by the assessees due to opting for settlement under the Vivad se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES “B”, JAIPUR
Before: SHRI N.K. SAINI & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 546/JP/2019
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
ORDER PER: BENCH Both these appeals are filed by the two different assessees against the two separate orders of ld. CIT(A)-3, Jaipur each dated 11/02/2019 for the A.Y. 2011-12.
The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.
2 ITA 546 & 547/JP/2019_ Sh. Satish Kr. Sharma Vs ITO & 1 Anr 3. The ld. Counsel appearing on behalf of the assessees moved applications to withdraw these appeals. The common contention in the said applications read as under:
The hearing of the above matter is fixed on 16/09/2020. In this connection, it is submitted that as instructed by the above captioned client, it is hereby prayed that the above appeal please be treated as withdrawn with immediate effect inasmuch as the assessee has opted for settlement under the Vivad se Vishwas Scheme-2020 on 16/03/2020. A formal order, to this effect may kindly be passed at an early date and oblige.
The ld DR has raised no objection if the appeals of the assessee are allowed to be withdrawn.
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 assessees to withdraw their appeals. Accordingly, the appeals of the assesses are dismissed as withdrawn. Order pronounced in the open court on 16th September, 2020.
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