What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2016-17. The assessee subsequently opted for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee could withdraw their appeal due to opting for the Vivad Se Vishwas Scheme.

M/S. Buildcon Consultants Private… vs DCIT | 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. 207/JP/2020

For Appellant: Shri Dileep Shivpuri (Adv.) 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)-IV, Jaipur dated 24.12.2019 for the assessment year 2016-17. 2. Hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 pandemic.

The ld. Authorized representative of the assessee has filed an application for withdrawal of this appeal mentioning the fact that the assessee has opted Vivad Se Vishwas Scheme, has been submitted and requested for withdrawal of the present appeal. Buildcon Consultants Pvt. Ltd. vs. DCIT 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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn. 5.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 Accordingly, the appeal of the assessee is dismissed as withdrawn. 6. In the result, this appeal of the assessee is dismissed as withdrawn.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. 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- Buildcon Consultants Pvt. Ltd., Jaipur. izR;FkhZ@ The Respondent- DCIT, Circle-6, Jaipur. 2. 3. vk;dj vk;qDr@ CIT vk;dj vk;qDr@ CIT(A) 4. 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. xkMZ QkbZy@ Guard File {ITA No. 207/JP/2020} 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

M/S. BUILDCON CONSULTANTS PRIVATE LIMITED,JAIPUR vs. DCIT, CIRCLE -6, JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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