SHRI DINESH GUPTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

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ITA 916/JPR/2019Status: DisposedITAT Jaipur16 July 2020AY 2010-112 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 based on the assessee opting for the 'Vivad Se Vishwas Scheme-2020' to settle their tax liability.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2010-11. The assessee later requested to withdraw the appeal.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 147,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. 916/JP/2019

Hearing: 16/07/2020Pronounced: 16/07/2020

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jes’k lh0 ’kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 916/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke Shri Dinesh Gupta Dy. Commissioner of Vs. C-380, Shiv Path, King’s Road, Income Tax, Nirman Nagar, Jaiapur. Circile-2, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPPG 1958 A 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 : 16/07/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 16/07/2020 vkns'k@ ORDER PER: R.C. Sharma, A.M.

This is an appeal filed by the assessee against the order of ld. CIT(A)-I, Jaipur dated 09.04.2019 for the A.Y. 2010-11 in the matter of orders passed by the A.O. U/s 147 r.w.s. 143(3) of the Income Tax Act, 1961 (in short, the Act).

2.

The assessee sent e-mail and requested for withdrawal of the present appeal in view of the fact that the assessee has opted for Shri Dinesh Gupta vs. DCIT “Vivad Se Vishwas Scheme-2020” to settle his tax liability with the Department. A copy of application dated 30.06.2020 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 16/07/2020.

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