SHRI SHANKAR LAL SHARMA, V.P. KILKPURA, VAYA SHIUVDASPARA, CHAKSU, JAIPUR-303301,CHAKSU, JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, JAIPUR, CIRCLE-7, JAIPUR

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ITA 267/JPR/2019Status: DisposedITAT Jaipur02 November 2021AY 2012-132 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. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. During the hearing, the assessee submitted an application to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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. 267/JP/2019

For Appellant: Shri Shankar Lal Sharma (Self) jktLo dh vksj ls@
Hearing: 22/10/2021Pronounced: 02/11/2021

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A)-3, Jaipur dated 02/01/2019 for the A.Y. 2012-13.

2.

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

3.

At the time of hearing, an application on behalf of the assessee has been furnished mentioning the fact that the assessee has opted Vivad Se Vishwas Scheme, has been submitted and requested for withdrawal of the present appeal.

1.

2 ITA 267/JP/2019_ Shri Shankar Lal Sharma Vs DCIT 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 The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 Accordingly, the appeal of the assessee is dismissed as withdrawn.

6.

In the result, this appeal of the assessee is dismissed. Order pronounced in the open court on 02nd Novemner, 2021.

Sd/- Sd/- ¼foØe flag ;kno½ ¼lanhi x®lkÃa½ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 02/11/2021 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Shri Shankar Lal Sharma, Jaipur. 1. izR;FkhZ@ The Respondent- The D.C.I.T., Circle-7, Jaipur. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 267/JP/2019) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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