SHRI BALAJI RAJGHARANA LIMITEDSAREES PRIVATE,JAIPUR vs. ITO, WARD-1(1), JAIPUR

PDF · subscribers
ITA 1367/JPR/2019Status: DisposedITAT Jaipur15 March 2021AY 2010-113 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 appeal as they had opted for the Vivad Se Vishwas scheme and received Form 3. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee applied for withdrawal of the appeal.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT after opting for the Vivad Se Vishwas scheme.

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. 1367/JP/2019

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)-1, Jaipur dated 18/10/2019 for the A.Y. 2010-11

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: “The appellant has applied under the Vivid Se Vishwas Scheme. The appellant has now received Form 3 from the designated authority. One of 2 ITA 1367/JP/2019_ Sh. Balaji Rajgharana Sarees Pvt. Ltd. Vs ITO, Jaipur the conditions of the scheme is the appellant has to withdraw the appeal filed. Copy of Form 3 received is attached. The appellant therefore applies for withdrawal of the appeal filed. Yours Honours are requested to kindly treat the appeal is withdrawn. Please treat the appeal as withdrawn. Thanking You, Yours faithfully,

1.

(V.K. Jain) 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 The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 its appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.

Recent GST High Court judgments

Search GST case law →