SHRI SANTOSH KUMAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

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ITA 1083/JPR/2018Status: DisposedITAT Jaipur05 April 2021AY 2003-043 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2003-04. The assessee later filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1083/JP/2018

For Appellant: Shri Hemang Gargieya (Adv.) jktLo dh vksj ls@
Hearing: 05/04/2021Pronounced: 05/04/2021

ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of CIT(A)-I, Jaipur dated 30.07.2018 for the assessment year 2003-04.

2.

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 application for withdrawal of this appeal. The contention made in the said application reads as under:- “Hon'ble Sir, In this connection it is submitted that we have filed an application to opt Vivad Se Vishwas Scheme, 2020 on dated 24.12.2020 and the approval from CIT(A) is awaited for. Shri Santosh Kumar vs. ACIT In this connection, it is submitted that as instructed by the above captioned client, it is hereby prayed that the above appeal please be treated as withdrawn with immediate effect inasmuch as the assessee has opted for settlement under the Vivad se Vishwas Scheme-2020. A formal order to this effect may kindly be passed at an early date and oblige. Thanking you. Yours faithfully, For Mahendra Gargieya & Associates. (Adv. Mahendra Gargieya, AR”

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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 Accordingly, the appeal of the assessee is dismissed as withdrawn.

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