What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as they had opted for the 'Vivad Se Vishwas Scheme' for settlement. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for AY 2015-16. During the hearing, the assessee submitted an application to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to their participation in the Vivad Se Vishwas Scheme.

M/S. Sunil Bajaj, HUF vs ITO | ITAT Jaipur 2021

Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 147/JP/2020

For Appellant: Shri Vikram Kumar Gupta (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 28.12.2019 for the assessment year 2015-16.

Hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 pandemic.

At the time of hearing, assessee furnished application for withdrawal of this appeal. The contention made in the said application reads as under:- “Dear Sir, The assessee has filed an application under Vivad Se Vishwas Scheme on 01.06.2020 vide acknowledgement No. 343450190010620. M/s Sunil Bajaj HUF vs. ITO Form No. ST-3 has been issued vide acknowledgement No. 203444740120121 dated 12.01.2021 U/s 5(1) of Vivad Se Vishwas Act by the designated authorities. The appeal may kindly be treated withdrawn. Your honourable bench is kindly requested to dispose of appeal accordingly and oblige. Thanking you For Sunil Bajaj HUF (Sunil Bajaj) (Karta)”

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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.

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 Accordingly, the appeal of the assessee is dismissed as withdrawn.

In the result, this appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 01/04/2021. Sd/- Sd/- ¼foØe flag ;kno½ ¼lanhi xkslkbZ½ (Vikram Singh Yadav) (Sandeep Gosain) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 01/04/2021. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- M/s Sunil Bajaj, HUF, Jaipur. 2

M/S. SUNIL BAJAJ, HUF,JAIPUR vs. ITO, WARD-1(4), JAIPUR

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