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 The appeal was dismissed as withdrawn by the assessee.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 the CIT(A) order. During the pendency of the appeal, the assessee filed a petition under the 'Vivad Se Vishwas Scheme-2020'. This petition was accepted, and Form 3 was issued.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Mangi Lal Sharma, Sikar vs DCIT | 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. 580/JP/2019

Hearing: 02/03/2021Pronounced: 02/03/2021

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. 580/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke Shri Mangi Lal Sharma Assistant Commissioner of Vs. Teh. Laxmangarh, Sikar Income Tax, Circle, Sikar ToLFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AZQPS2615E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Sh. Rajnikant Bhatra (CA) jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 02/03/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 02/03/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. The assessee has filed the present appeal against the order of ld. CIT(A), Jaipur dated 29.03.2019 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 28.01.2021 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 Sh. Mangi Lal Sharma, Sikar vs. ACIT, Sikar 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In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.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 02/03/2021.

MANGI LAL SHARMA,SIKAR vs. DCIT, CIRCLE, SIKAR, SIKAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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