SHRI PRAVEEN KUMAR SOOD,JAIPUR vs. INCOME TAX OFFICER, WARD-3-2, JAIPUR

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ITA 892/JPR/2018Status: DisposedITAT Jaipur30 March 2021AY 2013-142 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 assessee requested to withdraw the appeal as the 'Vivad Se Vishwas Scheme' petition was accepted. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2013-14. The assessee later filed a petition under the 'Vivad Se Vishwas Scheme-2020' to settle the matter.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Vivad Se Vishwas Scheme'.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. 892/JP/2018

For Appellant: Shri S. L. Jain (Adv.) jktLo dh vksj ls@
Hearing: 25/03/2021Pronounced: 30/03/2021

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 892/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke Shri Praveen Kumar Sood The ITO, Vs. 5, Golden Hotel Kanti Nagar, Ward-3(2), Opp. Polovictory Cinema, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGBPS 3023 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. L. Jain (Adv.) jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (ACIT) a lquokbZ dh rkjh[k@ Date of Hearing : 25/03/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 30/03/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. The assessee has filed the present appeal against the order of ld. CIT(A)-I, Jaipur dated 25.04.2018 for the assessment year 2013-14.

2.

The ld A/R has stated at the Bar that the assessee has filed a petition under “Vivad Se Vishwas Scheme-2020” to settle the aforesaid matter and the said petition has recently been accepted and Form 3 has been issued on10.12.2020 by the competent authority. It was accordingly requested that the assessee may be allowed to withdraw the present appeal.

4.

In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.

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