What did the Tribunal hold?

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

The assessee filed an appeal before the ITAT for the assessment year 2011-12. The assessee later filed an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT after opting for settlement under the Vivad Se Vishwas Scheme.

Puranmal Saini vs ITO | ITAT Jaipur 2021

Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 75/JP/2017

For Appellant: Shri Devang Gargieya (Adv.) jktLo dh vksj ls@

For Respondent: Smt. Monisha Choudhary (ACIT)

Hearing: 23/04/2021Pronounced: 05/05/2021

lquokbZ dh rkjh[k@ Date of Hearing : 23/04/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 05/05/2021 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of CIT(A), Alwar dated 25.11.2016 for the assessment year 2011- 12. 2. Hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 pandemic.

Shri Puranmal Saini 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, In this connection, it is submitted that we have filed an application to opt Vivad Se Vishwas Scheme, 2020 dated 27.12.2020 and the approval from CIT(A) is awaited for. In this connection, it is submitted that as instructed by the above captioned client, it is hereby prayed that the above appeal please be treated as withdraw with immediate effect in as much as the assessee has opted for settlement under the Vivad Se Vishwas Scheme-2020. A formal order, to this effect may kindly be passed at an early date and oblige.

Thanking You. Yours faithfully, For Mahendra Garieya & Associates.”

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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 Puranmal Saini 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 Accordingly, the appeal of the assessee is dismissed as withdrawn.

In the result, this appeal of the assessee is dismissed as withdrawn.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 05/05/2021. 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:- 05/05/2021. *Santosh. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Shri Puranmal Saini, Alwar. 2. izR;FkhZ@ The Respondent- ITO, Ward-1(4), Alwar. 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. 75/JP/2017} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

PURANMAL SAINI,JAIPUR vs. ITO, ALWAR

What did the Tribunal hold?

What were the facts?

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