KUMARI MEENAKSHI RATHORE,JAIPUR vs. INCOME TAX OFFICER, WARD-2(3), JAIPUR

PDF · subscribers
ITA 873/JPR/2018Status: DisposedITAT Jaipur16 March 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the matter was settled under the Vivad Se Vishwas scheme. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2013-14. During the pendency of the appeal, the assessee opted for the 'Vivad Se Vishwas' scheme and obtained Form 3, indicating approval of the settlement.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee upon settlement of the dispute under the Vivad Se Vishwas scheme.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. 873/JP/2018

Hearing: 16/03/2021Pronounced: 16/03/2021

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A)-1, Jaipur dated 20/04/2018 for the A.Y. 2013-14.

2.

The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.

3.

At the time of hearing, an application has been filed by the assessee for withdrawal of the present appeal. The contention made in the said application reads as under: “I have filed an appeal before your honor for the AY 2013-14. That the said appeal is pending for disposal before your honor. That I had opted ‘VIVAD SE VISWAS’ scheme and filed Form 1 and 2 of the said scheme on 20/06/2020.

1.

2 ITA 873/JP/2018_ Kumar Meenakshi Rathore Vs ITO That the said form has been approved and accordingly Form 3 is issued by the Principal Commissioner of income Tax, Jaipur-1, Jaipur on 04/12/2020. Copy of the Form 3 is enclosed herewith for your kind perusal. Hence, I want to withdraw the said appeal pending before your honor. You are therefore requested to kindly treat this appeal as withdrawn and oblige. Thanking you Yours faithfully Kumari Meenakshi Rathore”

4.

The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.

5.

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 the assessee to withdraw her appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.

6.

In the result, this appeal of the assessee is dismissed. Order pronounced in the open court on 16th March, 2021.

Sd/- Sd/- ¼foØe flag ;kno½ ¼lanhi x®lkÃa½ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 16/03/2021 *Ranjan 3 ITA 873/JP/2018_ Kumar Meenakshi Rathore Vs ITO आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Kumari Meenakshi Rathore, Jaipur. 1. izR;FkhZ@ The Respondent- The I.T.O., Ward 2(3), Jaipur. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 873/JP/2018) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

Recent GST High Court judgments

Search GST case law →