SHRI CHANDER SINGH,ALWAR vs. INCOME TAX OFFICER, WARD-2-1, ALWAR

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ITA 1338/JPR/2018Status: DisposedITAT Jaipur05 May 2021AY 2009-103 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal as the assessee had opted to settle the dispute under the Vivad Se Vishwas Act, 2020.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2009-10. 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 settlement under the Vivad Se Vishwas Act.

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. 1338/JP/2018

For Appellant: Shri P.C. Parwal (C.A.) jktLo dh vksj ls@
Hearing: 23/04/2021Pronounced: 05/05/2021

ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of CIT(A), Alwar dated 25.09.2018 for the assessment year 2009- 10. 2. Hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 pandemic. Sh. Chander Singh vs. ITO

3.

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

1.

“With reference to above, it is to submit that the assessee wants to withdraw the above appeal since he has opted to settle the dispute under Vivad Se Vishwas Act , 2020 for which form No. 3 has been issued by the PCIT, Jaipur-1. Copy of Form No. 3 is enclosed for ready reference.

It is therefore requested that the appeal filed by the assessee be treated as withdrawn.

Thanking you. Yours faithfully, For Kalani & Co.”

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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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Accordingly, the appeal of the assessee is dismissed as withdrawn.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In the result, this appeal of the assessee is dismissed as withdrawn.

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