What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw their appeals. Consequently, the appeals filed by both the assessee and the revenue were dismissed as withdrawn.

The assessee filed an application to withdraw the appeals, stating that they have opted to settle the dispute under the Vivad Se Vishwas Act, 2020. The revenue did not object to the withdrawal.

What were the issues?

The primary issue was whether the assessee's appeals could be withdrawn due to opting for settlement under the Vivad Se Vishwas Act.

Shri Babu Lal Data, Alwar vs DCIT | ITAT Jaipur 2021

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM

For Respondent: Shri A.S. Nehra(Addl.CIT) fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Parwal (CA) lquokbZ dh rkjh[k@ Date of Hearing : 16/02/2021

Hearing: 16/02/2021Pronounced: 22/02/2021

Heard together (3 matters)

ITA No. 1234/JP/2019

ITA No. 1355/JP/2019

ITA No. 28/JP/2020

Read from the judgment's own cause title. This page is filed under one of them.

2 ITA 1234 & 1355/JP/2019 & 28/JP/2020_ ACIT Vs. Sh. Babu Lal Data vkns'k@ ORDER PER: BENCH These are the appeals and cross appeals filed by the revenue and the assessee arise against the separate orders of the ld. CIT(A)-4, Jaipur dated 26/08/2019 and 11/10/2019 for the A.Y. 2016-17.

Since, common issues are involved in all these appeals, therefore, all are clubbed and heard together and for the sake of convenience, a common order is being passed.

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

The ld. Counsel for the assessee furnished application for withdrawal of these appeals. The contention made in the said application reads as under:

“With reference to above, it is to submit that the assessee wants to withdraw the above appeal since he has opted to settle the dispute under Vivad Se Vishwas Act, 2020 for which Form No. 3 has been issued by the PCIT(Central), Jaipur. Copy of Form No. 3 is enclosed for ready reference. It is, therefore, requested that the appeal filed by the assessee be treated as withdrawn. Thanking You Yours faithfully For Kalani & Co. Chartered Accountants”

3 ITA 1234 & 1355/JP/2019 & 28/JP/2020_ ACIT Vs. Sh. Babu Lal Data 5. The ld DR has raised no objection if the appeals of the assessee are allowed to be withdrawn.

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 these appeals. Accordingly, the appeals of the assesses is dismissed as withdrawn.

In the result, appeals of the assessee and the revenue are dismissed as withdrawn. Order pronounced in the open court on 22nd February, 2021.

Sd/- Sd/- ¼foØe flag ;kno½ ¼lanhi x®lkÃa½ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 22/02/2021 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- A.C.I.T./DCIT, Central Circle, Alwar. 1. izR;FkhZ@ The Respondent- Shri Babu Lal Data, Alwar. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 1234 & 1355/JP/2019 & 28/JP/2020) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

SHRI BABU LAL DATA,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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