What did the Tribunal hold?

The assessee sought to withdraw the appeal as they had opted for the 'Vivad Se Vishwas Scheme' to settle the matter. The Revenue had no objection to the withdrawal.

The assessee filed an appeal before the ITAT against an order of the CIT(A). During the pendency of the appeal, the assessee applied for withdrawal of the appeal.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT due to opting for the Vivad Se Vishwas Scheme.

Shri Alok Kumar Agrawal 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. 409/JP/2019

For Appellant: Shri Sohal Lal Agarwal (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)-2, Jaipur dated 25.02.2019 for the assessment year 2012-13. 2. Hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 pandemic. Shri Alok Kumar Agrawal vs. ITO

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

“Respected Sir, Assessee has already filed from No. 1 &2 of “Vivad Se Vishwas Scheme-2020”and the same was submitted before your honour on 06.08.2020. We have also received form no. 3 on 31/01/2021. Copy of form No. 3 is enclosed herewith. Therefore you are requested to allow us for withdrawal of appeal and oblige. Thanking You. Yours faithfully, For Alok Agarwal Sd/ (Sohan Lal Agarwal_ Advocate.”

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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 Vishwas Scheme”, we permit the assessee to withdraw this appeal.

Accordingly, the appeal of the assessee is dismissed as withdrawn. Shri Alok Kumar Agrawal vs. ITO 6. In the result, this appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 05/05/2021.

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 Alok Kumar Agrawal, Jaipur. 2. izR;FkhZ@ The Respondent- ITO, Ward-5(3), Jaipur. 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. 409/JP/2019} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

SHRI ALOK KUMAR AGRAWAL,JAIPUR vs. INCOME TAX OFFICER, WARD-5-3, JAIPUR

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