SHRI ANIKET HARKAWAT,JAIPUR vs. ACIT, C-1, JAIPUR

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ITA 190/JPR/2020Status: DisposedITAT Jaipur15 November 2021AY 2014-152 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 accepted the assessee's request to withdraw the appeal. The Revenue did not object to this request.

What were the facts?

The assessee filed an appeal for AY 2014-15. During the pendency of the appeal, the assessee filed a petition under the Vivad Se Vishwas Scheme-2020 to settle the matter. The petition was accepted and Form 3 was issued.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT after opting for settlement under the Vivad Se Vishwas Scheme.

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. 190/JP/2020

For Appellant: Shri R.K. Bhatra (C.A.) 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,”B” 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. 190/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke Aniket Harkawat The ACIT, Vs. 2460 Bada Guwara, Johari Bazar, Circle-1, Ramlalji Ka Rasta, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABMPH 9292 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R.K. Bhatra (C.A.) 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)-1, Jaipur dated 16.01.2020 for the assessment year 2014-15.

2.

The ld A/R has stated at the Bar that the assessee has filed a petition on 11.11.2021 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 by the competent authority. It was

3.

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

4.

In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.

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