INCOME TAX OFFICER, WARD-2-3, JAIPUR vs. SHRI RAJESH BANSAL, JAIPUR

PDF · subscribers
ITA 401/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 Revenue to withdraw the appeal. The withdrawal was allowed as the assessee had opted for the Vivad Se Vishwas scheme to settle the dispute.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2014-15. During the hearing, the assessee requested to withdraw the appeal as they had opted for the Vivad Se Vishwas scheme.

What were the issues?

Whether the Revenue's appeal can be withdrawn by the assessee under the Vivad Se Vishwas scheme. The primary issue was the procedural aspect of withdrawing an appeal due to settlement under a specific 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. 401/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), Kota dated 19/12/2018 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: “Kindly refer to the captioned appeal fixed for hearing before the Hon’ble Bench on 12/03/2021.

1.

2 ITA 401/JP/2019_ ITO Vs Sh. Rajesh Bansal 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 The ld DR has raised no objection if the appeal is allowed to be withdrawn.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 Accordingly, this appeal is dismissed as withdrawn.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.

Recent GST High Court judgments

Search GST case law →