What did the Tribunal hold?

The assessee sought to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

The assessee filed an appeal against the CIT(A) order for AY 1999-2000. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT after opting for the Vivad Se Vishwas Scheme.

Mahesh Goyal, Ajmer vs DCIT | ITAT Jaipur 2021

Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No.708/JP/2014

For Appellant: Shri Manish Agarwal (C.A.) jktLo dh vksj ls@

For Respondent: Shri Rajendra Singh (CIT)

Hearing: 10/09/2021Pronounced: 13/09/2021

lquokbZ dh rkjh[k@ Date of Hearing : 10/09/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 13/09/2021 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of CIT(A) Jaipur dated 06.08.2014 for the assessment year 1999- 2000. 2. Hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 pandemic.

Shri Pankaj Goyal vs. DCIT

The ld. Counsel for the assessee furnished application for withdrawal of this appeal. The contention in the said application reads as under:-

“ Kindly refer to the captioned appeal fixed for hearing before the Hon’ble Bench on 10.09.2021. In the matter, it is submitted that Form 3 is issued by the CIT in response to application in Form 1 & 2 under Vivad to Vishwas Scheme by the assessee, copy of Form 3 enclosed. It is therefore, humbly requested to please allowed the appellant to withdraw the present appeal. Inconvenience caused is extremely regretted. Thanking you, Your faithfully, Manish Agarwal A/R

The ld. DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.

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Accordingly, the appeal of the assessee is dismissed as withdrawn. Shri Pankaj Goyal vs. DCIT 6. In the result, this appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 13/09/2021. Sd/- Sd/- ¼lanhi xkslkbZ½ ¼foØe flag ;kno½ (Vikram Singh Yadav) (Sandeep Gosain) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 13/09/2021. *Santosh. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Shri Pankaj Goyal, Ajmer. 2. izR;FkhZ@ The Respondent- DCIT, Central Circle, Ajmer. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 6. xkMZ QkbZy@ Guard File {ITA No. 708/JP/2014} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

MAHESH GOYAL,AJMER vs. DCIT, AJMER

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