M/S. NINANIYA ESTATE LTD.160, KARNI VIHAR, AJMER ROAD, NEAR RAWAT MAHILA COLLEGE, JAIPUR,JAIPUR vs. ITO WARD-2(2) JAIPUR, JAIPUR

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ITA 882/JPR/2019Status: DisposedITAT Jaipur01 April 2021AY 2006-073 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 allowed the assessee to withdraw the appeal as the assessee had opted for the Vivad Se Vishwas Scheme to settle the matter.

What were the facts?

The assessee filed an appeal before the ITAT against the order of CIT(A). Subsequently, the assessee 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 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. 882/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)-1, Jaipur dated 25.04.2019 for the assessment year 2006-07.

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:- M/s Ninaniya Estate Ltd. vs. ITO “Kindly refer to the captioned appeals fixed for hearing before the Hon’ble Bench on 26.03.2021 In the matter, it is submitted that Form 3 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 cause 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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 Accordingly, the appeal of the assessee is dismissed as withdrawn. 6.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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