What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee opting for the 'Vivad Se Vishwas Scheme-2020' to settle their tax liability.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2013-14. The assessee later requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw their appeal after opting for the Vivad Se Vishwas Scheme.

Shri Rajiv Rathi HUF 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. 1086/JP/2018

Hearing: 06/04/2021Pronounced: 06/04/2021

ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of CIT(A)-2, Jaipur dated 26.06.2018 for the assessment year 2013-14. 2. Hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 pandemic.

The assessee requested for withdrawal of the present appeal in view of the fact that the assessee has opted for “Vivad Se Vishwas Scheme-2020” to settle his tax liability with the Department. A copy of Rajiv Rathi HUF Vs ITO application is also filed. The ld. DR has raised no objection if the appeal of the assessee is allowed to be withdrawn. Accordingly, in view of request of the assessee as well as the fact that the assessee has already opted for resolution of dispute and tax liability under “Vivad Se Vishwas Scheme-2020” the appeal of the assessee is allowed to be withdrawn and consequently the same is dismissed as withdrawn.

In the result, this appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 06/04/2021.

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:- 06/04/2021. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Sh. Rajiv Rathi HUF, Jaipur. 2. izR;FkhZ@ The Respondent- The I.T.O., Ward 6(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. xkMZ QkbZy@ Guard File {ITA No. 1086/JP/2018} 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत 2

SHRI RAJIV RATHI HUF,JAIPUR vs. INCOME TAX OFFICER, WARD-6-2, JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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