NAV PRERNA SHIKSHAN SANSTHAN,SIKAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, JHUNJHUNU

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ITA 85/JPR/2019Status: DisposedITAT Jaipur01 April 2021AY 2011-123 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 it had become infructuous due to the settlement under the Vivad Se Vishwas Scheme.

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 a certificate was issued by the department.

What were the issues?

Whether an appeal can be withdrawn if the assessee has settled the dispute under the Vivad Se Vishwas Scheme.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. 85/JP/2019

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)-I, Jodhpur (Camp at Jaipur) dated 16.10.2018 for the assessment year 2011-12.

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:- “Respected Sir, The above matter is fixed for April 1st, 2021. Nav Prerna Shikshan Sansthan vs. ACIT 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. 253908020120221 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)”

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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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