AEN, RURAL, AVVNL,KISHANGARH vs. DCIT, CPC(TDS), GHAZIABAD

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ITA 18/JPR/2020Status: DisposedITAT Jaipur03 March 20213 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 Tribunal permitted the assessee to withdraw their appeals. This decision was based on the assessee having opted for the Vivad Se Vishwas Scheme and submitted the necessary form.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2016-17 and 2017-18. During the hearing, the assessee's counsel requested to withdraw the appeals.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeals 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. 17 to 19/JP/2020

For Appellant: Shri Ankur Salagia (CA) jktLo dh vksj ls@
Hearing: 22/02/2021Pronounced: 03/03/2021

fu/kZkfjrh dh vksj ls@ Assessee by : Shri Ankur Salagia (CA) jktLo dh vksj ls@ Revenue by : Smt. Rooni Paul (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 22/02/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 03/03/2021 vkns'k@ ORDER PER: BENCH These are the appeals filed by the assessee against the separate orders of the ld. CIT(A), Ajmer all dated 01/07/2019 for the 2016-17 & 2017-18 (24Q 4th Qtr, 26Q 3rd Qtr & 24Q 1st Qtr.) respectively.

2.

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

2 to 19/JP/2020 AEN Rural AVVNL Vs ACIT(TDS) 3. Since, all these appeals filed by the assessee have common issues, therefore, all were clubbed and heard together and for the sake of convenience, a common order is being passed.

4.

At the time of hearing, the ld. Counsel for the assessee prayed for withdrawal of these appeals mentioning the fact that the assessee has opted Vivad Se Vishwas Scheme and Form-3 issued by the designated authority has also been submiteed.

5.

The ld DR has raised no objection if the appeals of the assessee are allowed to be withdrawn.

6.

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 their appeals. Accordingly, all these three appeals of the assesses are dismissed as withdrawn.

7.

In the result, these appeals of the assessee are dismissed.

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