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 this request.

The assessee filed an appeal for assessment year 2010-11. The assessee subsequently filed a petition under the 'Vivad Se Vishwas Scheme-2020' to settle the matter.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

M/S Paniharin Jewels vs ITO | ITAT Jaipur 2021

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 153/JP/2019

Hearing: 26/03/2021Pronounced: 30/03/2021

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 153/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke M/s Paniharin Jewels ITO, Vs. H-47, SEZ, Phase-1, Sitapura, Ward-4(1), Jaipur Jaipur ToLFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFP9188M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Sh. P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (Jt. CIT) lquokbZ dh rkjh[k@ Date of Hearing : 26/03/2021 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), Ajmer dated 11.12.2018 for the assessment year 2010-11.

The ld A/R has stated that the assessee has filed a petition under “Vivad Se Vishwas Scheme-2020” to settle the aforesaid matter and the said petition has been accepted and Form 3 has been issued on 06.01.2021 by the Designated Authority and which has been received by the assessee. It was accordingly requested that the assessee may be allowed to withdraw the present appeal. 2 M/s Paniharin Jewels, Jaipur vs. ITO, Ward 4(1), Jaipur 3. The ld. DR is heard who did not raise any specific objection in accepting the said prayer of withdrawal of appeal by the assessee.

In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.

Order pronounced in the open Court on 30/03/2021.

M/S PANIHARIN JEWELS,JAIPUR vs. INCOME TAX OFFICER, WARD-4-1, JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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