SMT. RAJ KUMARI KANSTIYA,JAIPUR vs. INCOME TAX OFFICER, WARD-5-2, JAIPUR

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

The ld. Counsel for the assessee furnished application for withdrawal of this appeal. The contention made in the said application reads as under: “The above noted appeal is fixed for hearing on 03/09/2021.

2 ITA 99/JP/2019_ Smt. Raj Kumari Kanstiya Vs ITO That assessee has opt for the scheme Vivad Se Vishwas introduced by the Central Government during union budget 2020. That as per the scheme the assessee appellant has voluntarily waived all his rights, whether direct or indirect, to seek our pursue any remedy or any claim in relation to the tax arrear which may otherwise be available to him under any law for the time being in force. (Copy of Form 3 is enclosed herewith) That accordingly the assessee appellant does not wish to pursue the instant income tax appeal pending before your Honour and the pending appeal is accordingly being prayed to be permitted to be withdrawn. It is therefore most humbly requested this application be allowed and the income tax appeal filed by the assessee appellant be allowed to be withdrawn.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

In the result, this appeal of the assessee is dismissed.