SHRI GHANSHYAM SHARMA,JAIPUR vs. INCOME TAX OFFICER, WARD-2-3, JAIPUR

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ITA 377/JPR/2019Status: 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 permitted the assessee to withdraw the appeal as the matter was being settled under the Vivad Se Vishwas Scheme. The revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee applied for settlement under the Vivad Se Vishwas Scheme and received Form 3 from the CIT.

What were the issues?

Whether an appeal can be withdrawn by the assessee when they have opted for settlement under the Vivad Se Vishwas Scheme.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. 377/JP/2019

For Appellant: Shri Manish Agarwal (CA) jktLo dh vksj ls@
Hearing: 26/03/2021Pronounced: 01/04/2021

ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of CIT(A)-I, Jaipur dated 22/01/2019 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 made in the said application reads as under:- “Kindly refer to the captioned appeal fixed for hearing before the Hon’ble Bench on 26/03/2021. Shri Ghanshyam Sharma vs. ITO In the matter, it is submitted that Form 3 is issued by the CIT in response to application in Form 1 & 2 under Vivad Se Vishwas Scheme by the assessee, copy of Form 3 enclosed. It is therefore, humbly requested to please allow the appellant to withdraw the present appeal. Inconvenience caused is extremely regretted. Thanking you, Yours faithfully, (Manish Agarwal) A/R”

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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 Accordingly, the appeal of the assessee is dismissed as withdrawn.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