SMT. NIYATI BHANDAR C/O- O.P. BATHEJA D-18, ANAND VIHAR RAILWAY COLONY JAGATPURA, JAIPUR,JAIPUR vs. DCIT CENTRAL CIRCLE-2, JAIPUR, CENTRAL CIRCLE-2, JAIPUR

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ITA 883/JPR/2019Status: DisposedITAT Jaipur30 June 2020AY 2017-182 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the penalty levied under Section 271AAB. The assessee later filed a petition under the 'Vivad Se Vishwas Scheme-2020' to settle the penalty.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271AAB

AI-generated summary — verify with the full judgment below

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. 883/JP/2019

Hearing: 30/06/2020Pronounced: 30/06/2020

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. 883/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Smt. Niyati Bhandari The DCIT, Vs. Jaipur Central Circle-2, Jaipur ToLFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AJAPC6159P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None (Appeal withdraw) jktLo dh vksj ls@ Revenue by : Miss. Chanchal Meena (ACIT) lquokbZ dh rkjh[k@ Date of Hearing : 30/06/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 30/06/2020 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. The assessee has filed the present appeal against the order of ld. CIT(A)-IV, Jaipur dated 22.04.2019 for the assessment year 2017-18 wherein he has confirmed the levy of penalty of Rs. 91,238/- U/s 271AAB of the IT Act.

2.

The assessee has moved an application stating that she has filed a petition under “Vivad Se Vishwas Scheme-2020” to settle the aforesaid penalty imposed by the AO and confirmed by the ld. CIT(A). It was accordingly requested that she may be allowed to withdraw the 2 Smt. Niyati Bhandari, Jaipur vs. DCIT, Central Circle-02, Jaipur present appeal. The ld. DR did not raise any specific objection in accepting the said prayer of withdrawal by the assessee.

3.

In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.

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