SHRI SURENDRA SINGH KHAIRIA,ALWAR vs. INCOME TAX OFFICER, WARD-1-5, ALWAR

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ITA 208/JPR/2019Status: DisposedITAT Jaipur15 November 2021AY 2009-103 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 assessee sought to withdraw the appeal as they had opted to settle the dispute under the Vivad Se Vishwas Act, 2020. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT due to opting for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 208/JP/2019

For Appellant: Shri P.C. Parwal (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), Alwar dated 18/01/2018 for the A.Y. 2009-10.

2.

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

3.

The ld. Counsel for the assessee furnished application for withdrawal of this appeal. The contention made in the said application reads as under: “With reference to above, it is to submit that the assessee wants to withdraw the above appeal since he has opted to settle the dispute under Vivad Se Vishwas Act, 2020 for which Form No. 3 has been 2 ITA 208/JP/2019_ Sh. Surendra Singh Khairia Vs ITO issued by the PCIT. Copy of Form No. 3 is enclosed for ready reference. It is therefore requested that the appeal filed by the assessee be treated as withdrawn. Thanking you Yours faithfully For Kalani & Co Chartered Accountants” 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 The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 his 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.

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