SMT. MITHILESH MAHESHWARI,JAIPUR vs. INCOME TAX OFFICER, WARD-3-2, JAIPUR

PDF · subscribers
ITA 1074/JPR/2019Status: DisposedITAT Jaipur16 April 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 allowed the assessee to withdraw the appeal as the matter was being settled under the Vivad Se Vishwas scheme. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee applied for settlement of the dispute under the Vivad Se Vishwas scheme.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT when they have opted for settlement under the Vivad Se Vishwas scheme.

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. 1074/JP/2019

For Appellant: Shri S.L. Poddar (Adv) jktLo dh vksj ls@
Hearing: 25/03/2021Pronounced: 16/04/2021

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A)-1, Jaipur dated 02/05/2019 for the A.Y. 2009-10.

2.

The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.

3.

The ld. Counsel for the assessee furnished an application for withdrawal of this appeal. The contention made in the said application reads as under: “With reference to above the assessee has applied for Vivaad Se Vishwas Scheme for settling the dispute and Form No. 3 with reference No. 230364770280121 has been received on 28/01/2021.

1.

2 ITA 1074/JP/2019_ Smt. Mithilesh Maheshwari Vs ITO Copy of Form No. 3 has already been submitted. We have also filed Form No.

4. Therefore, you are requested to allow the withdrawal of appeal and oblige. Thanking you Yours faithfully (S.L. Poddar) Counsel for the assessee”

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The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 Accordingly, the appeal of the assessee is dismissed as withdrawn.

6.

In the result, this appeal of the assessee is dismissed. Order pronounced in the open court on 16th April, 2021.

Recent GST High Court judgments

Search GST case law →