DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. SHRI CHARAN SINGH KHANGAROT, JAIPUR

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ITA 654/JPR/2019Status: DisposedITAT Jaipur15 March 2021AY 2013-143 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 assessee to withdraw the appeal as the matter was being settled under the Vivad Se Vishwas scheme. The Revenue did not object to the withdrawal.

What were the facts?

The Revenue filed an appeal against the CIT(A) order for AY 2013-14. The assessee applied for withdrawal of the appeal, citing settlement under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the Revenue's appeal could be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.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 No. 654/JP/2019

Hearing: 15/03/2021Pronounced: 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 28/02/2019 for the A.Y. 2013-14.

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.

1.

2 ITA 654/JP/2019_ DCIT Vs Charan Singh Khangarot 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The ld DR has raised no objection if the appeal is allowed to be withdrawn.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 Accordingly, this appeal is dismissed as withdrawn.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.

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