M.K. MEMORIAL SHIKSHA AVAM SAMAJIK VIKAS SANSTHAN,LAXMANGARH vs. JCIT-RANGE (EXEMPTION), JAIPUR

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ITA 319/JPR/2020Status: DisposedITAT Jaipur03 March 2021AY 2015-163 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 assessee sought to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2015-16. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their 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. 319/JP/2020

For Appellant: Shri Shravan Kumar Gupta (Adv) jktLo dh vksj ls@
Hearing: 25/02/2021

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 07/02/2020 for the A.Y. 2015-16.

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: “With due respect we hereby applied for withdrawal of appeal filed by the assessee for the A.Y. 2015-16 having Appeal reference No. 319/JP/2020 2 M.K. Memorial Shiksha Avam Samajik Vikas Sansthan Vs JCIT-Range(E) filed on behalf of the assessee. We have filed Form No. 1 and 2 under Rule-3 of DTVSV before the Pr.CIT(E), Jaipur. Therefore, you are requested to acknowledge the receipts of these applications and issue appeal withdrawals nos. as the same are required to be mentioned in Form No. 4 as proof of withdrawals of appeal as per DTVSV Rules. Copy of certificates in Form No. 3 bearing No. dt. 18/02/2021 issued by the Pr.CIT(E), Jaipur is enclosed herewith for your ready reference and oblige. Please do needful in the matter and oblige. Thanking you Yours faithfully, (Shravan Kumar Gupta, 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 it has opted for scheme launched by the Government of India namely Vivad Se Vishwas Scheme and prayed to withdraw its appeal, therefore, we permit the assessee to withdraw this 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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