M/S SHREEKANT OILS PVT. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, JAIPUR

PDF · subscribers
ITA 1468/JPR/2018Status: DisposedITAT Jaipur04 June 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. The appeal was dismissed as withdrawn in view of the assessee's settlement under the Vivad Se Vishwas scheme.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee applied for withdrawal of the appeal, stating that they had opted for the Vivad Se Vishwas scheme.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT after opting for 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. 1468/JP/2018

For Appellant: Shri Manish Agarwal (CA) jktLo dh vksj ls@
Hearing: 28/05/2021Pronounced: 04/06/2021

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A)-1, Jodhpur dated 17/10/2018 for the A.Y. 2009-10.

2.

The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.

3.

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

“Kindly refer to the captioned appeal fixed for hearing before the Hon’ble Bench on 28/05/2021.

1.

2 ITA 1468/JP/2018_ M/s Shreekant Oils P Ltd. Vs DCIT In the matter, it is submitted that Form 3 is issued by the CIT in response to application in Form 1 & 2 under Vivad Se Vishwas Scheme by the assessee, copy of Form 3 enclosed. It is therefore, humbly requested to please allow the appellant to withdraw the present appeal. Inconvenience caused is extremely regretted. From the office of O.P. Agrawal C.A.”

4.

The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.

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 Accordingly, the appeal of the assessee is dismissed as withdrawn.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. Order pronounced in the open court on 04th 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:- 04/06/2021 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- M/s Shreekant Oils Pvt. Ltd., Jaipur. 1. izR;FkhZ@ The Respondent- The D.C.I.T., Circle-7, Jaipur. 2. vk;dj vk;qDr¼vihy½@The CIT(A) 4.

Recent GST High Court judgments

Search GST case law →