What did the Tribunal hold?

The assessee sought to withdraw the appeal as they had opted for the 'Vivad se Vishwas' scheme. The Tribunal permitted the withdrawal.

The assessee filed an appeal before the ITAT for assessment year 2013-14. The assessee subsequently applied for withdrawal of the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT after opting for the 'Vivad se Vishwas' scheme.

M/S Ramavtar Krishanavtar, Kota 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. 941/JP/2017

For Appellant: Shri Saurav Harsh (Adv.) jktLo dh vksj ls@

For Respondent: Smt. MonishA Choudhary (JCIT)

Hearing: 23/06/2021Pronounced: 23/06/2021

lquokbZ dh rkjh[k@ Date of Hearing : 23/06/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 23/06/2021 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of CIT(A), Kota dated 05.09.2017 for the assessment year 2013- 14. 2. Hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 pandemic. M/s Ramavtar Krishanavtar 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 Sir, The above noted appeal is fixed for hearing on 23.06.2021.

That assessee has opted 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 or 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pending before the Hon'ble ITAT, Jaipur Bench and the pending appeal is accordingly being prayed to be permitted to be withdrawn.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humbly requested this application be allowed and the income tax appeal filed by the assessee appellant be allowed to be withdrawn; Thanking You. Yours faithfully, For Ramavtar Krishanavtar ”

The ld. DR has raised no objection if the appeal of the assessee is allowed to be withdrawn. M/s Ramavtar Krishanavtar vs. ITO 5. Therefore, in view of the fact that the assessee has already approached the department to settle the matter under “Vivad Se Vishwas Scheme”, we permit the assessee to withdraw this appeal.

Accordingly, the appeal of the assessee is dismissed as withdrawn. 6. In the result, this appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 23/06/2021.

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:- 23/06/2021. *Santosh. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- M/s Ramavtar Krishanavtar, Kota. 2. izR;FkhZ@ The Respondent- ITO, Ward-1(3), Kota. 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. 941/JP/2017} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

M/S RAMAVTAR KRISHANAVTAR,KOTA vs. INCOME TAX OFFICER, KOTA

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