What did the Tribunal hold?

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 The appeal was dismissed as withdrawn by the assessee.

The assessee filed an appeal against the CIT(A) order for AY 2008-09. The assessee later filed a petition under the Vivad Se Vishwas Scheme, which was accepted.

What were the issues?

The primary issue was whether the assessee could withdraw the appeal after opting for the Vivad Se Vishwas Scheme.

Shri Shayam Agarwal vs ACIT | 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. 985/JP/2019

For Appellant: Shri S.L. Poddar (Adv.) jktLo dh vksj ls@

Hearing: 12/11/2021Pronounced: 15/11/2021

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 985/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2008-09 cuke Shri Shyam Agarwal The ACIT, Vs. 129-E, Govind Nagar, Dusherra Kothi, Central Circle-3, Amber Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADIPA 5475E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Adv.) jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (JCIT) a lquokbZ dh rkjh[k@ Date of Hearing : 12/11/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 15/11/2021 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 24.06.2019 for the assessment year 2008-09.

The ld A/R has stated at the Bar that the assessee has filed a petition under “Vivad Se Vishwas Scheme-2020” to settle the aforesaid matter and the said petition has recently been accepted and Form 3 has been issued on 25.03.2021 by the competent authority. It was 2 Shri Shyam Agarwal vs. ACIT accordingly requested that the assessee may be allowed to withdraw the present appeal.

The ld. DR is heard who did not raise any specific objection in accepting the said prayer of withdrawal of appeal by the assessee.

In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.

SHRI SHAYAM AGARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

What did the Tribunal hold?

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