SMT. SHALINI AGRAWAL,BEAWAR vs. INCOME TAX OFFICER, WARD-2, BEAWAR

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ITA 674/JPR/2018Status: DisposedITAT Jaipur24 March 2021AY 2010-112 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 this request.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee later submitted a petition under the 'Vivad Se Vishwas Scheme-2020' for settlement of the matter.

What were the issues?

Whether the assessee can withdraw an appeal after opting for settlement under the 'Vivad Se Vishwas Scheme'.

AI-generated summary — verify with the full judgment below

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 674/JP/2018

Hearing: 24/03/2021Pronounced: 24/03/2021

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. 674/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke Smt. Shalini Agarwal The ITO, Vs. 1, “Shivam” Near Mahadev Chhatri, Ward-2, Beawar. Beawar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AXKPA 3933 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (ACIT) a lquokbZ dh rkjh[k@ Date of Hearing : 24/03/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 24/03/2021 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 06.03.2018 for the assessment year 2010-11.

2.

None has appeared on behalf of the assessee. The assessee has moved an application dated 24.03.2021 stating that he has submitted 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 by the competent authority. It was accordingly requested that the assessee may be allowed to withdraw the present appeal. 2 Smt. Shalini Agarwal vs. ITO

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.

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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