SHRI YATHARTH TIWARI,JAIPUR vs. INCOME TAX OFFICER, WARD-4-1, JAIPUR

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ITA 1084/JPR/2019Status: DisposedITAT Jaipur15 March 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the dispute 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 The appeal was accordingly dismissed as withdrawn.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 2009-10. During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas scheme to settle the dispute.

What were the issues?

Whether the assessee is eligible to withdraw the appeal after opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 4(1),Section 5(1)

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. 1084/JP/2019

For Appellant: Ms. Shivangi Samdhani (CA) jktLo dh vksj ls@
Hearing: 05/03/2021Pronounced: 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)-2, Jaipur dated 27/06/2019 for the A.Y. 2009-10

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, the assessee furnished an application for withdrawal of this appeal. The contention made in the said application reads as under: “It is most humbly submitted that the quantum appeal of the assessee for A.Y. 2009-10 is pending before the Hon'ble Bench in ITA No. 1084/JP/19.

1.

2 ITA 1084/JP/2019_ Sh. Yatharth Tiward, Jaipur Vs ITO, Jaipur It is submitted that the Hon'ble Finance Minister in her budget speech of 2020 announced a dispute resolution scheme Vivad Se Vishwas. The scheme was formulated into The Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV) on 17th March, 2020. The Act provides that any assessee whose appeal was pending as on 31st January, 2020 can settle his dispute by filing a declaration u/s 4(1) of DTVSV in Form-1 and Form-2. The above mentioned appeal was pending as on 31st January, 2020. The appeal has not been decided till date, therefore, the assessee is eligible for opting the scheme. The assessee filed declaration in Form-1 and Form-2 on 22.08.2020 before the Designated Authority. On 25.01.2021, the assessee received Form-3 i.e. Form for Certificate u/s 5(1) of DTVSV from Designated Authority.

Section 4(2) of DTVSV, provides that where declaration has been filed by the assessee the appeal shall be deemed to be withdrawn from the date on which Certificate u/s 5(1) of DTVSV is issued by the Designated Authority. Hence, in the present case, the appeal of the assessee stands withdrawn on 25.01.2021.

In view of above you are requested to kindly treat the appeal of the assessee to be withdrawn and necessary action may please be taken. Submitted most respectfully For Yatharth Tiwari

(Shivangi Samdhani) A/R

3 ITA 1084/JP/2019_ Sh. Yatharth Tiward, Jaipur Vs ITO, Jaipur 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 his appeal. Accordingly, the appeal of the assesses is dismissed as withdrawn.

6.

In the result, this appeal of the assessee is dismissed. Order pronounced in the open court on 15 /03/2021. 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:- 15/03/2021 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Sh. Yatharth Tiwari, Jaipur 1. izR;FkhZ@ The Respondent- ITO, Ward 4(1), 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. 1084/JP/2019) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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