What did the Tribunal hold?

The assessee has opted for the 'Vivad Se Vishwas Scheme-2020' to settle the matter. The Revenue did not object to the withdrawal request. The appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A) order for AY 2013-14. Due to the COVID-19 pandemic, the hearing was conducted via video conference. The assessee's representative requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Vishwas Scheme.

Vijay Jaikishan Massand, Kota vs ACIT | 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. 469/JP/2019

Hearing: 30/07/2020Pronounced: 30/07/2020

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. 469/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke Shri Vijay Jaikishan Massand The ITO, Vs. 480, Shastri Nagar, Dadabari, Ward-1(2), Kota-324009. Kota. ToLFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AJOPM 0580 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 : 30/07/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 30/07/2020 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M.

The assessee has filed the present appeal against the order of ld. CIT(A), Kota dated 28.01.2019 for the assessment year 2013-14. Due to prevailing COVID-19 pandemic condition the hearing of the appeals are concluded through video conference.

None has appeared on behalf of the assessee. The assessee has moved an application dated 29.07.2020 through his advocate and authorized representative, Shri N.K. Baid stating that he has opted for the “Vivad Se Vishwas Scheme-2020” to settle the aforesaid matter and 2 Shri Vijay Jaikishan Massand vs ITO has accordingly requested that he may be allowed to withdraw the present appeal.

The ld. DR is heard who did not raise any specific objection in accepting the said prayer of withdrawal of appeal by the assessee.

In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.

Order pronounced in the open Court on 30/07/2020.

VIJAY JAIKISHAN MASSAND,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, KOTA

What did the Tribunal hold?

What were the facts?

What were the issues?

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