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 The appeal was dismissed as withdrawn by the assessee.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 for AY 2008-09. The assessee later filed a petition under the 'Vivad Se Vishwas Scheme-2020' to settle the matter.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Shri Rajendra Kumar Khandelwal 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. 1108/JP/2018

For Appellant: Shri Devang Gargieya (Adv.) jktLo dh vksj ls@

Hearing: 24/02/2021Pronounced: 24/02/2021

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. 1108/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2008-09 cuke Shri Rajendra Kumar Khandelwal The ACIT, Vs. 229, Bordi Ke Juwe Ka Rasta, Circle-4, Nahargarh Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADRPK 7221 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Devang Gargieya (Adv.) jktLo dh vksj ls@ Revenue by : Shri A.S. Nehra (ACIT) a lquokbZ dh rkjh[k@ Date of Hearing : 24/02/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 24/02/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. The assessee has filed the present appeal against the order of ld. CIT(A)-II, Jaipur dated 23.08.2018 for the assessment year 2008-09.

The ld A/R has stated at the Bar that the assessee has filed a petition under “Vivad Se Vishwas Scheme-2020” to settle the aforesaid matter and the said petition has recently been accepted and Form 3 as been issued by the competent authority. It was accordingly requested that the assessee may be allowed to withdraw the present appeal. 2 Shri Rajendra Kumar Khandelwal vs ACIT 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In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.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 24/02/2021.

SHRI RAJENDRA KUMAR KHANDELWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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