What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the dispute was settled under the 'Vivad Se Vishwas Scheme'. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal for the assessment year 2012-13. The assessee later filed an application to withdraw the appeal, stating that the dispute had been settled under the 'Vivad Se Vishwas Scheme'.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to settlement under the 'Vivad Se Vishwas Scheme'.

Smt. Sushila Bothra C/O- M/S… 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. 707/JP/2019

For Appellant: Shri S.C. Jain (C.A.) jktLo dh vksj ls@

For Respondent: Smt. Monisha Choudhary (JCIT)

Hearing: 19/05/2021Pronounced: 19/05/2021

lquokbZ dh rkjh[k@ Date of Hearing : 19/05/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 19/05/2021 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 30.04.2019 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. Smt. Sushila Bothra vs. ITO

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

“May please your honor, In the matter of above named appellant in whose case an appeal was filed and was placed for hearing and was requested to be adjourned for the reason that the assessee had moved application for settlement of disputes as per scheme notified by the Government under DTVSV-2020.

The application filed before the authority has been approved and the assessee acknowledge having received the order in Form No. 3 vide acknowledgment No. 231917220290121 and accordingly the dispute stands settled as per scheme.

The assessee is to file Form No. 4 before the designated Authority for final order and therefore, it is prayed befo.re the Bench that the appeal filed before the Bench may kindly be treated as withdrawn since the dispute stands settled under the scheme. No adjudication of the appeal so filed is required to be made and the same be treated as withdrawn.

(S.C. Jain)

A.R. of the Assessee”

The ld. DR has raised no objection if the appeal of the assessee is allowed to be withdrawn. Smt. Sushila Bothra vs. ITO 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.

Order pronounced in the open court on 19/05/2021. Sd/- Sd/- ¼foØe flag ;kno½ ¼lanhi xkslkbZ½ (Vikram Singh Yadav) (Sandeep Gosain) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 19/05/2021. *Santosh. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Smt. Sushila Bothra, Jaipur. 2. izR;FkhZ@ The Respondent- ITO, Ward-5(2), 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. 707/JP/2019} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

SMT. SUSHILA BOTHRA C/O- M/S. JAIN CHOWDHARY & CO. CA O-5, IIIRD FLOOR, AMBER TOWER, S.C. ROAD, JAIPUR 302001,JAIPUR vs. ITO WARD-5(2), JAIPUR, WARD-5(2), JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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