What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal as the assessee had opted for the Vivad Se Vishwas Scheme to settle the matter.

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Dharmendra Kumar Jain, HUF 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. 240/JP/2020

For Appellant: Shri Tanuj Agrawal (Adv.) jktLo dh vksj ls@

Hearing: 24/06/2021Pronounced: 24/06/2021

ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of CIT(A)-1, Jaipur dated 07.01.2020 for the assessment year 2014-15. 2. Hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 pandemic. Shri Dharmendra Kumar Jain, HUF vs. ITO

The ld. Counsel for the assessee furnished application for withdrawal of this appeal. The contention in the said application reads as under:-

“Hon’ble Sirs,

Most respectfully, your honours are requested to permit for withdrawal of appeal as appellant has opted for Vivad Se Vishwas Scheme.

From No. 3 has already been issued, however, tax rate was wrongly applied by the income tax department @ 125% of search assessment instead of 100% of non search case, CBDT has recently issued circular No. 4/2021 dated 23.03.2021 resolving the controversy. In view of the aforesaid CBDT circular, the appellant has requested the ld. PCIT to reissue the corrected Form No. 3.

In the aforesaid circumstances, the appellant humbly requests you’r honours to kindly permit the appellant to withdraw the present appeal.

With warm regards,

Tanuj Agarwal, Advocate”

The ld. DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 Shri Dharmendra Kumar Jain, HUF vs. ITO Vishwas Scheme”, we permit the assessee to withdraw this appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.

In the result, this appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 24/06/2021.

Sd/- Sd/- ¼lanhi xkslkbZ½ ¼foØe flag ;kno½ (Vikram Singh Yadav) (Sandeep Gosain) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 24/06/2021. *Santosh. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Shri Dharmendra Kumar Jain, HUF, J aipur. 2. izR;FkhZ@ The Respondent- ITO, Ward-1(2), Jaipur. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 6. xkMZ QkbZy@ Guard File {ITA No. 240/JP/2020} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

DHARMENDRA KUMAR JAIN, HUF,JAIPUR vs. ITO, WARD-1(2), JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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