What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.

The assessee filed an appeal against the CIT(A) order for AY 2013-14. The assessee subsequently filed a petition under the Vivad Se Vishwas Scheme, which was accepted.

What were the issues?

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

Shri Shiv Ram Saini 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. 954/JP/2019

For Appellant: Shri Kamal Murarka (Adv.) jktLo dh vksj ls@

Hearing: 23/03/2021Pronounced: 23/03/2021

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. 954/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke Shri Shiv Ram Saini The JCIT, Vs. Gram- Kalywanpura, Near RIICO, Range-7, Railway Phatak, Sanganer, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABWPS 6015 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Kamal Murarka (Adv.) jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (ACIT) a lquokbZ dh rkjh[k@ Date of Hearing : 23/03/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 23/03/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. The assessee has filed the present appeal against the order of ld. CIT(A)-III, Jaipur dated 17.05.2019 for the assessment year 2013-14.

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 by the competent authority. It was accordingly requested that the assessee may be allowed to withdraw the present appeal.

In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.

SHRI SHIV RAM SAINI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, JAIPUR

What did the Tribunal hold?

What were the facts?

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