INCOME TAX OFFICER, WARD-1, SIKAR vs. LATE SMT BHAGWATI DEVI AGARWAL LEGAL HEIR SH. SANJAY AGRAWAL, SIKAR

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ITA 1154/JPR/2019Status: DisposedITAT Jaipur15 March 2021AY 2014-153 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal. The assessee's decision to settle under the Vivad Se Vishwas scheme was the basis for this decision.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee's legal heir applied to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the appeal filed by the revenue should be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Act.

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. 1154/JP/2019

Hearing: 12/03/2021Pronounced: 15/03/2021

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the revenue against the order of the ld. CIT(A)-IV, Jaipur dated 05/07/2019 for the A.Y. 2014-15.

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 ld. Counsel for the assessee furnished an application for withdrawal of this appeal. The contention made in the said application reads as under: “with reference to above, it is to submit that the legal heir of assessee Sh. Rajesh Kumar Agarwal wants to withdraw the above appeal since he has opted to settle the dispute under Vivad Se Vishwas Act, 2020 for which Form

2 ITA 1154/JP/2019_ITO Vs Late Smt. Bhagwati Devi Agarwal, Legal Heir Sh. Sanjay Agarwal, Sikar.

1.

No. 3 has been issued by the PCIT, Jaipur-2. Copy of Form No. 3 is enclosed for ready reference. It is therefore requested that the appeal filed by the assessee be treated as withdrawn. Thanking you, Yours faithfully, (For Kalani & Co. Chartered Accountants (PC Parwal) A/R” 4. The ld DR has raised no objection if the appeal is allowed to be withdrawn.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 to withdraw this appeal. Accordingly, this appeal is dismissed as withdrawn.

6.

In the result, this appeal is dismissed. Order pronounced in the open court on 15th March, 2021.

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