ITO WARD -1(3), ALWAR vs. SHRI NAND KISHORE AGRAWAL, ALWAR

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ITA 94/JPR/2020Status: DisposedITAT Jaipur15 November 20212 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee's dispute settlement petition under the Vivad Se Vishwas scheme was accepted. The Revenue did not object to the withdrawal of the appeal.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee had filed a petition under the 'Vivad Se Vishwas Scheme-2020' which was accepted.

What were the issues?

The primary issue was the withdrawal of the Revenue's appeal due to the assessee opting for 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. 94/JP/2020

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. 94/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke The ITO, Shri Nand Kishore Agarwal Vs. Ward-1(3), 10, Lakhanda Kua Behine Old Alwar. Power House, Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHBPA 8449 F vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (JCIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri Dheeraj Board (C.A.) 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 Revenue has filed the present appeal against the order of ld. CIT(A), Alwar dated 18.01.2019 for the assessment year 2014-15.

2.

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 24.08.2021 by the competent authority. It was 2 ITO vs. Shri Nand Kishore Agarwal accordingly requested that the present appeal filed by the Revenue needs to be withdrawn.

3.

The ld. DR is heard who did not raise any specific objection as the declaration of the assessee to settle the dispute has been accepted by the Competent Authorities.

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