SITA RAM YADAV, YADAVO KA MOHALLA, NANGAL TULSIDAS, BANPUR KALAN, JAMWARAMGARH, JAIPUR,JAIPUR vs. ITO WARD-7(2), JAIPUR, WARD-7(2), JAIPUR

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ITA 615/JPR/2019Status: DisposedITAT Jaipur16 April 2021AY 2010-113 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 permitted the assessee to withdraw the appeal as it had become infructuous due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). Subsequently, the assessee opted for the Vivad Se Vishwas Scheme, and their application was approved.

What were the issues?

Whether an appeal filed before the ITAT can be withdrawn if the assessee opts for and is approved under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

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. 615/JP/2019

For Appellant: Shri Ashok Kr. Gupta (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)-3, Jaipur dated 15/03/2019 for the A.Y. 2010-11.

2.

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

1.

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

“1. That being aggrieved by the order of Ld. CIT(A)-3, u/s 250 of Income Tax Act, 1961 on dated 15/03/2019, the appellant assessee filed an appeal before Honorable Income Tax Appellate Tribunal, Jaipur on dated 11/03/2020.

2 ITA 615/JP/2019_ Sita Ram Yadav Vs ITO 2. Thereafter, assessee appellant has opted VIVAD SE VISHWAS SCHEME-2020 as notified by Income Tax Department on dated 17/03/2020.

3.

Subsequently such application of VSVS-2020 has been approved by appropriate authority on dated 14/12/2020 by issuing Form No. 3 vide their certificate No. 814944210141220.

4. In view of the aforesaid, the referred appeal has become infructuous thereby humble prayed to allowing us withdrawing it, and obliged. Thanks and regards, Humble Appellant Through Counsel Ashok Kumar Gupta Advocate”

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 this appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.

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