What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.

The assessee filed an appeal against the CIT(A) order for AY 2012-13. The assessee subsequently filed a petition under the 'Vivad Se Vishwas Scheme-2020' to settle the matter.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Shri Manoj Dewan, Sikar 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. 362/JP/2018

For Appellant: Shri Vedant Agarwal (Adv.) jktLo dh vksj ls@

Hearing: 20/04/2021Pronounced: 30/04/2021

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 362/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Shri Manoj Dewan The ACIT, Vs. V & P Patan, Teh.- Neem Ka Thana, Circle, Distt.- Sikar. Sikar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACXPD 0908 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vedant Agarwal (Adv.) jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (ACIT) a lquokbZ dh rkjh[k@ Date of Hearing : 20/04/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement :30/04/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. The assessee has filed the present appeal against the order of ld. CIT(A)-3, Jaipur dated 19.02.2018 for the assessment year 2012-13.

The ld A/R has stated at the Bar that the assessee has filed a petition under “Vivad Se Vishwas Scheme-2020” to settle the aforesaid matter and the said petition has recently been accepted and Form 3 has been issued on 12.03.2021 by the competent authority. It was accordingly requested that the assessee may be allowed to withdraw the present appeal. 2 Shri Manoj Dewan vs. ACIT 3. The ld. DR is heard who did not raise any specific objection in accepting the said prayer of withdrawal of appeal by the assessee.

In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.

SHRI MANOJ DEWAN,SIKAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, SIKAR

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments