DCIT, CENTRAL CIRCLE-3, JAIPUR vs. SHRI MEGHRAJ SINGH SHEKHAWAT, JAIPUR

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ITA 32/JPR/2020Status: DisposedITAT Jaipur03 September 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for withdrawal of the appeal. The appeal filed by the Revenue was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2015-16. The assessee had filed a petition under the Vivad Se Vishwas Scheme-2020, which was accepted.

What were the issues?

The primary issue was the impact of the assessee's settlement under the Vivad Se Vishwas Scheme on the pending appeal.

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. 32/JP/2020

Hearing: 03/09/2021Pronounced: 03/09/2021

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 32/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2015-16 cuke Deputy Commissioner of Shri Meghraj Singh, Vs. Income Tax, Central Circle-03, C-28, Hanuman Nagar, Jaipur Khatipura, Jaipur ToLFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHUPS9495C vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Sh. B. K. Gupta (Pr. CIT) fu/kZkfjrh dh vksj ls@ Assessee by: Sh. Manish Agarwal (CA) lquokbZ dh rkjh[k@ Date of Hearing : 03/09/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement :03/09/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M.

This is an appeal filed by the Revenue against the order of ld. CIT(A)- 4, Jaipur dated 03.10.2019 for the Assessment Year 2015- 16.

2.

The ld A/R has stated at the Bar that the assessee has filed petitions under “Vivad Se Vishwas Scheme-2020” to settle the aforesaid matters and the said petition has recently been accepted and Form 3 has been issued on 22.04.2021 by the Designated Authority. 2 DCIT, Jaipur vs. Sh. Meghraj Singh, Jaipur 3. The ld. DR is heard who did not raise any specific objection in accepting the said prayer of withdrawal of appeal filed by the Revenue.

4.

In view of above, the prayer of the assessee is accepted and the appeal of the Revenue is dismissed as withdrawn.

Order pronounced in the open Court on 03/09/2021.

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