What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw their appeals. Consequently, the appeals were dismissed as withdrawn.

The assessee requested withdrawal of their appeals before the ITAT. This request was made because the assessee had opted for the 'Vivad Se Vishwas Scheme-2020' to settle their tax liability.

What were the issues?

Whether the assessee can withdraw their appeal after opting for the Vivad Se Vishwas Scheme.

M/S Allen Career Institute 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. 1458 & 1459/JP/2018

Hearing: 22/07/2020Pronounced: 22/07/2020

PER BENCH: These two appeals by the assessee are directed against two separate orders of ld. CIT(A), Kota dated 11.09.2018 for the assessment year 2017-18 respectively. 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 &1459/JP/2018 M/s Allen Career Institute vs. ACIT, CPC-TDS Scheme-2020” to settle his tax liability with the Department. A copy of application dated 21.02.2020 is also filed. The ld. DR has raised no objection if the appeals of the assessee are allowed to be withdrawn.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of dispute and tax liability under “Vivad Se Vishwas Scheme-2020” the appeals of the assessee are allowed to be withdrawn and consequently the same are dismissed as withdrawn. In the result, the appeals of the assessee are dismissed.

Order pronounced in the open court on 22/07/2020. 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:- 22/07/2020. *Santosh. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- M/s Allen Career Institute, Kota. 2. izR;FkhZ@ The Respondent- ACIT, CPC-TDS, Ghaziabad (UP). 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. 1458 &1459/JP/2018} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत 2

M/S ALLEN CAREER INSTITUTE,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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