What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.

The assessee filed an appeal against an order for the assessment year 2013-14. The assessee later filed a petition under the 'Vivad Se Vishwas Scheme-2020' to settle the matter. This petition was accepted, and a form was issued to the assessee.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Compucom Software Limited vs ACIT | ITAT Jaipur 2021

Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 257/JP/2019

Hearing: 03/03/2021Pronounced: 03/03/2021

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 257/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke M/s Compucom Software Assistant Commissioner of Vs. Limited, IT 14-15, RIICO Income Tax, Circle- VI, Industrial Area, Sitapura, Jaipur Jaipur ToLFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACG5818P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Miss Shivangi Samdhani (CA) jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 03/03/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 03/03/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M.

The assessee has filed the present appeal against the order of ld. CIT(A)- 2, Jaipur dated 26.12.2018 for the assessment year 2013-14.

The ld A/R has stated that the assessee has filed a petition under “Vivad Se Vishwas Scheme-2020” to settle the aforesaid matter and the said petition has been accepted and Form 3 has been issued on 31.01.2021 by the Designated Authority and which has been received by the assessee. It was accordingly requested that the assessee may be allowed to withdraw the present appeal. 2 M/s Compucom Software Ltd., Jaipur vs. ACIT, Jaipur 3. The ld. DR is heard who did not raise any specific objection in accepting the said prayer of withdrawal of appeal by the assessee.

In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.

Order pronounced in the open Court on 03/03/2021.

COMPUCOM SOFTWARE LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-VI, JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments