ITO, WARD-1(4), ALWAR vs. SHRI RAKESH KHANDELWAL, ALWAR

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ITA 97/JPR/2020Status: DisposedITAT Jaipur03 September 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for withdrawal of the appeal. The Revenue's appeals were dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2014-15. The assessee had filed a petition under the 'Vivad Se Vishwas Scheme-2020'.

What were the issues?

The primary issue was whether the Revenue's appeal should be dismissed due to the assessee's settlement under the Vivad Se Vishwas Scheme.

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. 97/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. 97/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke Income Tax Officer, Shri Rakesh Khandelwal, Vs. Ward-1(4), Alwar 138, Scheme No.2, Alwar ToLFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADRPK4681R vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (JCIT) fu/kZkfjrh dh vksj ls@ Assessee by: Sh. Neeraj Garg (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)-22, Alwar dated 12.03.2019 for the Assessment Year 2014- 15.

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 28.01.2021 by the Designated Authority. 2 ITO, Alwar vs. Shri Rakesh Khandelwal, Alwar 3. The ld. DR is heard who did not raise any specific objection in accepting the said prayer of withdrawal of appeals filed by the Revenue.

4.

In view of above, the prayer of the assessee is accepted and the appeals of the Revenue are dismissed as withdrawn.

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

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