What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal. This was based on the assessee opting for the 'Vivad Se Vishwas' scheme.

The assessee filed an appeal against the order of CIT(A) for AY 2012-13. The assessee later filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal after opting for the Vivad Se Vishwas scheme.

Gurdeep Singh Chandi and Co… vs ACIT | 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. 603/JP/2019

For Appellant: Shri Saurav Harsh (Adv.) jktLo dh vksj ls@

Hearing: 20/04/2021Pronounced: 05/05/2021

ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of CIT(A), Kota dated 08.02.2019 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. Gurdeep Singh Chandi and Co. vs. ACIT

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

“That assessee has opt for the scheme Vivad Se Vishwas introduced by the Central Government during union budget 2020.

That as per the scheme the assessee appellant has voluntarily waived all his rights, whether direct or indirect, to seek or pursue any remedy or any claim in relation to the tax-arrear which may otherwise be available to him under any law for the time being in force.(Copy of Form 3 is enclosed herewith)

That accordingly the assessee appellant does not wish to pursue the instant income tax appeal pending before your Honour, and the pending appeal is accordingly being prayed to be permitted to be withdrawn.

It is therefore most humbly requested this application be allowed and the income tax appeal filed by the assessee appellant be allowed to be withdrawn;

Thanking You Yours Faithfully, For Vishal Bohra (Assessee appellant)” 2 Gurdeep Singh Chandi and Co. vs. ACIT

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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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Accordingly, the appeal of the assessee is dismissed as withdrawn.

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- Gurdeep Singh Chandi and Co., Kota. 2. izR;FkhZ@ The Respondent- ACIT, Circle-2, Kota. 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. 603/JP/2019} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

GURDEEP SINGH CHANDI AND CO. RAMCHANDRAPURA, KOTRI CHAWANI, KOTA,KOTA vs. ACIT CIRCLE-2, KOTA, CIRCLE-2, KOTA

What did the Tribunal hold?

What were the facts?

What were the issues?

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