UPENDRA SONI,JAIPUR vs. ACIT, JAIPUR

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ITA 259/JPR/2011Status: DisposedITAT Jaipur15 March 2021AY 1998-993 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 permitted the assessee to withdraw the appeal as the matter was being settled under the Vivad Se Vishwas scheme. The Revenue did not raise any objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee applied for settlement under the Vivad Se Vishwas Scheme.

What were the issues?

Whether an assessee can withdraw an appeal pending before the ITAT to pursue 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. 259/JP/2011

For Appellant: Shri Manish Agarwal (CA) jktLo dh vksj ls@
Hearing: 12/03/2021Pronounced: 15/03/2021

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A) Central, Jaipur dated 25/02/2011 for the A.Y. 1998-99.

2.

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

3.

The ld. Counsel for the assessee furnished application for withdrawal of this appeal. The contention made in the said application reads as under:

“Kindly refer to the captioned appeal fixed for hearing before the Hon’ble Bench on 12/03/2021.

1.

2 ITA 259/JP/2011_ Upendra Soni Vs ACIT In the matter, it is submitted that Form 3 is issued by the CIT in response to application in Form 1 & 2 under Vivad Se Vishwas Scheme by the assessee, copy of Form 3 enclosed. It is therefore, humbly requested to please allow the appellant to withdraw the present appeal. Inconvenience caused is extremely regretted. Thanking you, Yours faithfully, (Manish Agarwal) A/R”

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The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 this 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 Accordingly, the appeal of the assessee is dismissed as withdrawn.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 15th March, 2021.

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