SMT. HEMLATA GARG,JAIPUR vs. ITO, WARD-2(4), JAIPUR

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ITA 148/JPR/2020Status: DisposedITAT Jaipur12 March 2021AY 2015-162 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 Tribunal accepted the assessee's prayer to withdraw the appeal as the matter was settled under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2015-16. The assessee subsequently filed a petition under the 'Vivad Se Vishwas Scheme-2020' which was accepted.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.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. 148/JP/2020

Hearing: 12/03/2021Pronounced: 12/03/2021

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. 148/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2015-16 cuke Hemlata Garg, ITO, Vs. 33, Phool Villa, Bandhu Nagar, Ward 2(4), Murlipura, Sikar Road, Jaipur Jaipur ToLFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.:AGWPG3986H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: (Withdrawal application filed) jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 12/03/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement :12/03/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. The assessee has filed the present appeal against the order of ld. CIT(A)-1, Jaipur dated 31.01.2020 for the assessment year 2015-16.

2.

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 20.02.2021 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 Hemlata Garg, Jaipur vs. ITO, 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.

4.

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 12/03/2021.

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