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Income Tax Appellate Tribunal, JAIPUR BENCHES “B”, JAIPUR
Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 187/JP/2020
ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the revenue against the order of the ld. CIT(A)-2, Jaipur dated 31/12/2019 for the A.Y. 2012-13.
The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.
An application for withdrawal of this appeal has been filed by the ld. Authorized representative of the assessee vide letter dated 18/03/2021. The contention made in the said application reads as under: “The above appeal is fixed for hearing on 19/03/2021. It is submitted that appellant filed an application in ‘VIVAD SE VISHWAS’ Scheme, 2020 on 04/07/2020. The ld PCIT, Jaipur-2 has issued
2 ITA 187/JP/2020_ DCIT Vs Mohammed Akhlaq certificate No. 228118140270121 in Form No. 3 on 27/01/2021. A copy of said certificate is enclosed herewith. In the circumstances it is prayed your honor that appellant may kindly be allowed to withdraw the appeal pending for disposal before your honor. Thanking you Yours faithfully, For B. Khosla & Co. Chartered Accountants
(Counsel for Assessee)” 4. During the course of hearing the Ld. Counsel for the assessee submitted that the assessee has availed the immunity scheme i.e. Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing Certificate No. 228118140270121 in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal may be allowed to be withdrawn.
The ld DR has raised no objection if the appeal is allowed to be withdrawn.
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 to withdraw this appeal. Accordingly, this appeal is dismissed as withdrawn.
3 ITA 187/JP/2020_ DCIT Vs Mohammed Akhlaq 7. In the result, this appeal of the Revenue is dismissed.
Order pronounced in the open court on 19th March, 2021.
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सहायक पंजीकार@Aेेज. त्महपेजतंत