What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw her appeal as she had opted for the Vivad Se Vishwas Scheme. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas Scheme to settle the matter.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for the Vivad Se Vishwas Scheme.

Smt. Chitra Jain, 250-P… 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. 624/JP/2019

For Appellant: Shri Rajeev Sogani (CA) 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)-I, Jaipur dated 07/02/2019 for the A.Y. 2014-15.

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

The ld. Counsel for the assessee furnished application for withdrawal of this appeal mentioning the fact that the assessee has opted Vivad Se Vishwas Scheme, has been submitted and requested for withdrawal of the present appeal.

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 Accordingly, the appeal of the assessee is dismissed as withdrawn.

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

Sd/- Sd/- ¼foØe flag ;kno½ ¼lanhi x®lkÃa½ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 16/04/2021 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Smt. Chitra Jain, Gurgaon, Haryana. 1. izR;FkhZ@ The Respondent- The I.T.O., Ward-1(4), Jaipur 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 624/JP/2019) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

SMT. CHITRA JAIN, 250-P, SECTOR-23, NEAR HOODA MARKET, J GURGAON, HARYANA,GURGAON vs. ITO WARD-1(4), JAIPUR, WARD-1(4), JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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