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Income Tax Appellate Tribunal, JAIPUR BENCHES “B”, JAIPUR
Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 657 & 658/JP/2019
ORDER PER: SANDEEP GOSAIN, J.M. Both are the appeals filed by the assessee against the separate orders of the ld. CIT(A), Alwar both dated 26/02/2019 for the A.Y. 2014-15 and 2015-16 respectively.
The hearing of the appeals 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 both these appeals. The contention of one of the said applications reads as under:
2 ITA 657 & 658/JP/2019_ Khandelwal Motors P Ltd. Vs ITO “It is most humbly submitted that the quantum appeal of the assessee for A.Y. 2014-15 is pending before the Hon'ble Bench in ITA No: 657/JRP/2019. It is submitted that the Hon'ble Finance Minister in her budget speech of 2020 announced a dispute resolution scheme Vivad Se Vishwas. The scheme was formulated into The Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV) on 17th March, 2020. The Act provides that any assessee whose appeal was pending as on 31st January, 2020 can settle his dispute by filing a declaration u/s 4(1) of DTVSV in Form-1 and Form-2. The above mentioned appeal was pending as on 31stJanuary. 2020. The appeal has not been decided till date, therefore, the assessee is eligible for opting the scheme. The assessee filed declaration in Form-1 and Form-2 on 27.03.2021 before the Designated Authority. On 15.04.2021, the assessee received Form-3 i.e. Form for Certificate u/s 5(1) of DTVSV from Designated Authority. Section 4(2) of DTVSV, provides that where declaration has been filed by the assessee the appeal shall be deemed to be withdrawn from the date on which Certificate u/s 5(1) of DTVSV is issued by the Designated Authority. Hence, in the present case, the appeal of the assessee stands withdrawn on 15.04.2021. In view of above you are requested to kindly treat the appeal of the assessee to be withdrawn and necessary action may please be taken. Submitted most respectfully For Khandelwal Motors Pvt Ltd”
The ld DR has raised no objection if the appeals of the assessee are allowed to be withdrawn.
3 ITA 657 & 658/JP/2019_ Khandelwal Motors P Ltd. 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 their appeals. Accordingly, both these appeals of the assessee are dismissed as withdrawn.
In the result, these appeals of the assessee are dismissed. Order pronounced in the open court on 18th June, 2021.
Sd/- Sd/- ¼foØe flag ;kno½ ¼lanhi x®lkÃa½ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 18/06/2021 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Khandelwal Motors Pvt. Ltd., Jaipur. 1. izR;FkhZ@ The Respondent- The ITO, Ward 3(1), Jaipur. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 657 & 658/JP/2019) 6. vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत