What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee's decision to settle their tax liability under the "Vivad Se Vishwas Scheme-2020".

The assessee filed an appeal before the ITAT against an order for assessment year 2010-11. The assessee subsequently opted for the "Vivad Se Vishwas Scheme-2020" to settle their tax liability.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for a settlement scheme.

Smt. Nirbhay Gaur, Pratap Bhawan… vs ITO | 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. 560/JP/2019

For Appellant: Shri Tarun Mital (C.A.) jktLo dh vksj ls@

Hearing: 10/07/2020Pronounced: 10/07/2020

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. 560/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke Smt. Nirbhay Gaur The ITO, Pratap Bhawan, Ajmer Road, Vs. Ward-2, Madanganj Kishangarh, Ajmer. Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPG 5938 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Tarun Mital (C.A.) jktLo dh vksj ls@ Revenue by : Miss Chanchal Meena (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 10/07/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 10/07/2020 vkns'k@ ORDER PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 27.011.2018 of ld. CIT (A)-, Ajmer for the assessment year 2010-11.

The assessee requested for withdrawal of the present appeal in view of the fact that the assessee has opted for “Vival Se Vishwas Scheme-2020” to settle his tax liability with the Department. A copy of application 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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 Smt. Nirbhay Gaur vs. ITO request of the assessee as well as the fact that the assessee has already opted for resolution of dispute and tax liability under “Vival Se Vishwas Scheme-2020” the appeal of the assessee is allowed to be withdrawn and consequently the same is dismissed as withdrawn.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 10/07/2020. 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:- 10/07/2020. *Santosh. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Smt. Nirbhay Gaur, Kishangarh, Ajmer. 2. izR;FkhZ@ The Respondent- ITO, Ward-2, Kishangarh. 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. 560/JP/2019} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

SMT. NIRBHAY GAUR, PRATAP BHAWAN, AJMER,AJMER vs. ITO WARD-2, KISHANGARH, KISHANGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

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