SHRI BIJENDRA MOHAN,JAIPUR vs. ITO, WARD-5(2), JAIPUR

PDF · subscribers
ITA 1342/JPR/2019Status: DisposedITAT Jaipur11 August 2020AY 2009-102 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. This was in light of the assessee opting for the 'Vivad Se Vishwas Scheme' and the revenue not objecting to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2009-10. The assessee had opted for the 'Vivad Se Vishwas Scheme-2020' to settle their tax liability.

What were the issues?

Whether the assessee's appeal should be withdrawn due to opting for the 'Vivad Se Vishwas Scheme'.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1342/JP/2019

For Appellant: Smt. Suhani Meharwal, CA jktLo dh vksj ls@
Hearing: 10/08/2020

ORDER PER: Ramesh. C. Sharma, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A)-2, Jaipur dated 21.10.2019 for the A.Y. 2009-2010 in the matter of orders passed by the A.O. U/s 143(3) of the Income Tax Act, 1961 (in short, the Act). Due to prevailing COVID-19 pandemic condition the hearing of the appeal is concluded through video conference.

2.

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

1.

ITA 1342/JP/2019 Shri Brijendra Mohan Vs ITO, Ward 5(2), Jaipur tax liability with the Department. A copy of application dated 07.08.2020 is also filed by the ld. AR of the assessee. 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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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of dispute and tax liability under “Vivad Se Vishwas Scheme-2020” the appeal of the assessee is allowed to be withdrawn and consequently the same is dismissed as withdrawn.

3.0 In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 11 /08/2020.

Recent GST High Court judgments

Search GST case law →