SHRI PARMANAND,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTA

PDF · subscribers
ITA 1524/JPR/2018Status: DisposedITAT Jaipur17 June 2020AY 2010-113 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 permitted the assessee to withdraw the appeal as the matter was being settled under the Vivad Se Vishwas scheme. The revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against a penalty order. During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas scheme.

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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.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 271(1)(c)

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. 1524/JP/2018

For Appellant: Shri Siddarth Ranka (Adv) jktLo dh vksj ls@
Hearing: 16/06/2020Pronounced: 17/06/2020

ORDER PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 10/10/2018 of ld. CIT(A), Kota for the A.Y. 2010-11 arising from the penalty order passed U/s 271(1)(c) of the Income Tax Act, 1961 (in short, the Act).

2.

The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. The assessee has filed an application dated 15/6/2020 whereby it is explained that the assessee has opted for Vivad Se Vishwas scheme introduced by the 2 ITA 1524/JP/2018_ Shri Parmanand Vs ACIT Government of India and therefore, the assessee does not want to pursue the present appeal and the same may be dismissed as withdrawn. Accordingly, the assessee is seeking permission to withdraw the present appeal.

3.

The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn in view of the fact that the assessee has already opted for Vivad Se Vishwas scheme. Therefore, in view of the fact that the assessee has already approached the department to settle the matter under Vivad Se Vishwas scheme, we permit the assessee to withdraw his appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 17th June, 2020.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →