SHRI RAM BABU GUPTA,TONK vs. INCOME TAX OFFICER, TONK

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ITA 880/JPR/2018Status: DisposedITAT Jaipur01 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 noted that the assessee had settled the matter under the Vivad Se Vishwas Scheme. Therefore, the appeal had become infructuous.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee opted for settlement under the Vivad Se Vishwas Scheme and received a settlement certificate.

What were the issues?

Whether an appeal can be withdrawn if the assessee has opted for settlement under the Vivad Se Vishwas Scheme.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. 880/JP/2018

For Appellant: Shri Nikhilesh Kataria (CA) jktLo dh vksj ls@
Hearing: 01/04/2021Pronounced: 01/04/2021

ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of CIT(A)-3, Jaipur dated 08.05.2018 for the assessment year 2010-11.

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 in the said application reads as under:- Shri Ram Babu Gupta vs. ITO “Respected Sir, The above matter is fixed for April 1st, 2021. Please not that in the above matter, the assessee has opted for settlement under Vivad Se Vishwas Scheme and now the certificate in Form-3 has duly been issued by the Department with acknowledgment No. 275316430260221, a copy of which is enclosed herewith. Accordingly, the appeal has become infructuous and therefore, we request you to allow the withdrawal of our appeal. Kindly acknowledge receipt. Thanking you Yours sincerely For N. Kataria & Associates Chartered Accountants. (Nikilesh Kataria, FCA)”

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