What did the Tribunal hold?

The Tribunal accepted the assessee's prayer to withdraw the appeals. The appeals were dismissed as withdrawn by the assessee.

The assessee filed two appeals before the ITAT for assessment years 2007-08 and 2009-10. The assessee subsequently filed a petition under the 'Vivad Se Vishwas Scheme-2020' to settle the matter.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Smt. Sunita Suwalka, Kota vs DCIT | ITAT Jaipur 2021

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1020 & 1021/JP/2018

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

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

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 1020 & 1021/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2007-08 & 2009-10 cuke Smt. Sunita Suwalka The DCIT, Vs. 816, Mataji Ka Mandir, Ward Central Circle-03, No. 27, Kunhari, Kota Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AUYPS4421P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agrawal (C.A.) jktLo dh vksj ls@ Revenue by : Sh. Rajendra Singh (CIT) 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: VIKRAM SINGH YADAV, A.M.

These are two appeals filed by the assessee against the orders of ld. CIT(A)-04, Jaipur all dated 09.05.2018 for Assessment Years 2007- 08 & 2009-10 respectively.

The ld A/R has stated that the assessee has filed a petition under “Vivad Se Vishwas Scheme-2020” to settle the aforesaid matter and the said petition has been accepted and Form 3 has been issued on 16.02.2021 & 05.03.2021 by the Designated Authority and which has been received by the assessee. It was accordingly requested that the assessee may be allowed to withdraw the present appeal. & 1021/JP/2018 2 Smt. Sunita Suwalka, Kota vs. DCIT, Jaipur 3. The ld. DR is heard who did not raise any specific objection in accepting the said prayer of withdrawal of appeals by the assessee.

In view of above, the prayer of the assessee is accepted and the appeals are dismissed as withdrawn by the assessee.

SMT. SUNITA SUWALKA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

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