SHRI RAM SWAROOPI DEVI,JAIPUR vs. TAX RECOVERY OFFICER-3, JAIPUR

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ITA 1502/JPR/2018Status: DisposedITAT Jaipur03 March 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw her appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee later filed an application to withdraw the appeal. This was because the assessee had opted for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw the appeal due to 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 GOSIAN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1502/JP/2018

For Appellant: Shri Manish Agarwal (CA) jktLo dh vksj ls@
Hearing: 24/02/2021

ORDER PER: SANDEEP GOSIAN, J.M. The present appeal has been filed by the assessee against the order of the ld. CIT(A)-3, Jaipur dated 01/11/2018 for the A.Y. 2014-15.

2.

The hearing of the appeal was concluded trough video conference in view of the prevailing situation of Covid-19 Pandemic.

3.

The ld. Counsel appearing on behalf of the assessee has filed an application for withdrawal of this appeal by stating that the assessee has opted Vivad Se Vishwas Scheme. The contents made in the withdrawal application reads as under:

“Kindly refer to the captioned appeal fixed for hearing before the Hon’ble bench on 24/02/2021.

1.

2 Ram Swaroopi Devi Vs TRO “In the matter, it is submitted that Form 3 has been issued by the CIT in response to application in Form1 & 2 under Vivad Se Vishwas Scheme by the assessee. 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. On the other hand, the ld. DR has raised no objection if the appeal of the assessee is permitted to be withdrawn.

5.

Considering the application of the assessee that she has opted for scheme launched by the Government of India namely Vivad Se Vishwas Scheme and prayed to withdraw her appeal, therefore, we permit the assessee to withdraw her appeal. Hence, this appeal of the assessee is dismissed as withdrawn.

6.

In the result, the present appeal of the assessee is dismissed as withdrawn.

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