What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal for Assessment Year 2005-06. During the pendency of the appeal, the assessee filed Forms 1, 2, and 3 under a settlement scheme and made a payment. The assessee then requested to withdraw the appeal to obtain an Appeal Cancellation Certificate for filing Form 4.

What were the issues?

Whether the assessee should be allowed to withdraw the appeal after initiating settlement proceedings.

Shri Jagat Singh Surana vs ITO | ITAT Jaipur 2021

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1045/JP/2019

For Appellant: Shri B.P. Mundra (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 27/06/2019 for the A.Y. 2005-06.

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

The ld. AR of the assessee has filed an application for withdrawal of this appeal mentioning the fact that the assessee filed Form-1 and Form-2 on 24/12/2020. Form-3 has been received on 02/02/2021. For filing Form-4, there is a requirement of Appeal Cancellation Certificate. Therefore, he requested to grant Appeal Cancellation Certificate/Letter. The contention made in the application reads as under: “With reference to above we are to state that we have filed Form-1 and Form-2 on 24/12/2020. Form-3 has been received on 02/02/2021. We have also made 2 ITA 1045/JP/2019_ Sh. Jagat Singh Surana Vs ITO payment of Rs. 158620/- through Challan No. 00001 dated 14/06/2021. For filing Form-4, there is a requirement of Appeal Cancellation Certificate/Letter. Therefore, we request you to grant us the same so that we can file Form-4. Your honor requested kindly to provide us Appeal Cancellation Certificate/Letter. Thanking you Yours faithfully For Jagat Singh Surana B.P. Mundra/Prabha Rana AR”

The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.

Therefore, in view of the fact that the assessee has already approached for Appeal Cancellation Certificate and prayed to withdraw the appeal, therefore, we permit the assessee to withdraw this appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.

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- Shri Jagat Singh Surana, Jaipur. 1. izR;FkhZ@ The Respondent- The ITO, Ward 6(2), Jaipur. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4.

SHRI JAGAT SINGH SURANA,JAIPUR vs. INCOME TAX OFFICER, WARD-6-2, JAIPUR

What did the Tribunal hold?

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