What did the Tribunal hold?

The tribunal accepted the assessee's prayer to withdraw the appeal as the matter was settled under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

The assessee filed an appeal against the CIT(A)'s order. During the pendency of the appeal, the assessee filed a petition under the Vivad Se Vishwas Scheme-2020 for settlement.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Shri Vishwanath Kalawatia, Sikar vs ITO | 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. 1085/JP/2019

For Appellant: Shri Anurag Kalavatiya (Adv.) jktLo dh vksj ls@

Hearing: 09/09/2021Pronounced: 09/09/2021

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. 1085/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2009-10 cuke Shri Vishwanath Kalawatia The ITO, Vs. Ward No. 01, Barahmpuri Ka Mohalla, Ward-3(2), Khandela, Distt.- Sikar. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADZPK 9405 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Anurag Kalavatiya (Adv.) jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhari (JCIT) a lquokbZ dh rkjh[k@ Date of Hearing : 09/09/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 09/09/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M.

The assessee has filed the present appeal against the order of ld. CIT(A), Alwar dated 14.06.2019 for the assessment year 2009-10.

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 04.12.2020 by the competent authority. It was accordingly requested that the assessee may be allowed to withdraw the present appeal.

The ld. DR is heard who did not raise any specific objection in accepting the said prayer of withdrawal of appeal by the assessee.

In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.

SHRI VISHWANATH KALAWATIA,SIKAR vs. INCOME TAX OFFICER, WARD-3-2, JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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