SHRI RAKESH KUMAR JAIN,JAIPUR vs. JOINT COMMISSIONER OF INCOME TAX, RANGE-4, JAIPUR

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ITA 939/JPR/2018Status: DisposedITAT Jaipur15 March 2021AY 2013-143 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 assessee sought to withdraw the appeals as the dispute had been settled under the Vivad Se Vishwas scheme. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for AY 2013-14. During the hearing, the assessee applied for withdrawal of these appeals.

What were the issues?

Whether the assessee can withdraw appeals filed before the ITAT when the dispute has been settled 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 Nos. 939 & 938/JP/2018

Hearing: 08/03/2021Pronounced: 15/03/2021

ORDER PER: SANDEEP GOSAIN, J.M. Both these appeals have been filed by the assessee against the separate orders of the ld. CIT(A)-2, Jaipur both dated 20/06/2018 for the A.Y. 2013-14.

2.

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

3.

At the time of hearing, the assessee furnished an application for withdrawal of these appeals. The contention made in the said application reads as under:

1.

2 ITA 939 & 938/JP/2018_ Sh. Rakesh Kumar Jain Vs JCIT, Jaipur “In respect of above it is most respectfully submitted that the assessee had applied for settlement of dispute with income-tax department in above appeals which has been accepted by Principal Commissioner of Income Tax in Vivid se Vishwas Scheme (copy of form 3 issued by the department is annexed herewith) It is therefore prayed to all permit the assessee to withdraw the above mentioned appeals. Thanking You Yours sincerely Ashish Sharma A/R”

4.

The ld DR has raised no objection if the appeals of the assessee are allowed to be withdrawn.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 his appeals. Accordingly, the appeals of the assessee are dismissed as withdrawn.

6.

In the result, both these appeals of the assessee are dismissed.

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