SHRI AJAY KUMAR BANSAL,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

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ITA 1327/JPR/2019Status: DisposedITAT Jaipur01 April 2021AY 2013-143 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 the assessee had opted for the 'Vivad Se Vishwas Scheme' for settlement.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). During the pendency of the appeal, the assessee applied for withdrawal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw the appeal due to opting for a settlement 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. 1327/JP/2019

For Appellant: Shri S.L. Poddar (Adv.) 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)-1, Jaipur dated 19/11/2019 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.

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:- Shri Ajay Kumar Bansal vs. ACIT “Respected Sir(s), In the above case we have applied for Vivad Se Vishwas Scheme. We have already received form no.

3.

Copy of form no. 3 has already been submitted. Kindly allow us for withdrawal of appeal and oblige. Thanking you Yours Faithfully (S.L. Poddar) Counsel for the assessee”

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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 Accordingly, the appeal of the assessee is dismissed as withdrawn. 6. In the result, this appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 01/04/2021.

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