SMT REKHA BHABHARA,JAIPUR vs. INCOME TAX OFFICER, WARD-6-1, JAIPUR

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ITA 666/JPR/2017Status: DisposedITAT Jaipur15 November 2021AY 2011-123 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 assessee had filed a declaration under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the hearing, the assessee's representative applied for withdrawal of the appeal.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES “B”, JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 666/JP/2017

For Appellant: Shri Manish Dharnidharka (CA) jktLo dh vksj ls@
Hearing: 12/11/2021Pronounced: 15/11/2021

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A)-2, Jaipur dated 26/05/2017 for the A.Y. 2011-12.

2.

The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.

3.

At the time of hearing, the ld. A.R. appearing on behalf of the assesses has furnished an application for withdrawal of this appeal. The contention made in the said application reads as under: “With reference to the above case it is submitted that the assessee has filed a declaration under Direct Tax Vivad Se Vishwas Act, 2020.

1.

2 ITA 666/JP/2017_ Smt. Rekha Bhabhara Vs ITO Copy of Form No. 3 is enclosed herewith. Therefore, your honor, it is humbly requested to kindly permit us to withdrawal the appeal. Thanking You, Yours sincerely (CA, Manish Dharnidharka) A/R” 4. The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.

5.

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 this appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.

6.

In the result, this appeal of the assessee is dismissed. Order pronounced in the open court on 15th November, 2021.

Sd/- Sd/- ¼foØe flag ;kno½ ¼lanhi x®lkÃa½ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 15/11/2021 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Smt. Rekha Bhabhara, Jaipur. 1. izR;FkhZ@ The Respondent- The I.T.O., Ward 6(1), Jaipur. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4.

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