OM PRAKASH DHANSIL,JAIPUR vs. ITO, WARD-7(3), JAIPUR

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ITA 1325/JPR/2019Status: DisposedITAT Jaipur02 November 2021AY 2014-153 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 permitted the assessee to withdraw the appeal as the dispute was being settled under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). During the pendency of the appeal, the assessee applied for settlement under the Vivad Se Vishwas Scheme.

What were the issues?

Whether an appeal can be withdrawn by the assessee if the dispute is being settled under the Vivad Se Vishwas Scheme.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. 1325/JP/2019

For Appellant: Shri S.L. Poddar (Adv) jktLo dh vksj ls@
Hearing: 22/10/2021Pronounced: 02/11/2021

ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of CIT(A)-3, Jaipur dated 08/11/2019 for the assessment year 2014-15.

2.

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 in the said application reads as under:- Shri Om Prakash Dhansil Vs ITO “Respected Sir(s), The above case was fixed for hearing on 16/04/2021 but the assessee has already submitted application in Vivaad Se Vishwas Scheme for settling the dispute in appeal. Copy of Form No. 3 has been received which is enclosed herewith. Therefore, you are requested to allow to the withdrawal of appeal and oblige. Thanking you Yours faithfully Sd/- (S.L. Poddar) Counsel for the assessee 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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 this appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.

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