SHRI JAGDISH PRASAD TAMBI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

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ITA 847/JPR/2018Status: DisposedITAT Jaipur19 February 2021AY 2014-152 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 requested to withdraw the appeals as they had submitted a petition under the 'Vivad Se Vishwas Scheme-2020' for settlement. The Revenue did not object to this request.

What were the facts?

The assessee filed two appeals for assessment years 2014-15 and 2015-16. The assessee later submitted an application to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee's appeals could be withdrawn due to their participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 847 & 848/JP/2018

Hearing: 19/02/2021Pronounced: 19/02/2021

ं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. 847 & 848/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2015-16 cuke Shri Jagdish Prasad Tambi The DCIT, Vs. 1839, Bara Gangore Ka Rasta, Central Circle-2, Johari Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABBPT 2315 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Shri A.S. Nehra (ACIT) a lquokbZ dh rkjh[k@ Date of Hearing : 19/02/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 19/02/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M.

These are two appeals filed by the assessee against the orders of ld. CIT(A)-IV, Jaipur both dated 02.04.2018 for the assessment years 2014-15 & 2015-16.

2.

None has appeared on behalf of the assessee. The assessee has moved an application dated 16.02.2021 stating that it has submitted a petition under “Vivad Se Vishwas Scheme-2020” to settle the aforesaid matter and the said petition has recently been accepted and Form 3 has & 848/JP/2018 2 Shri Jagdish Prasad Tambi vs. DCIT been issued by the competent authority. It was accordingly requested that the assessee may be allowed to withdraw the present appeals.

3.

The ld. DR is heard who did not raise any specific objection in accepting the said prayer of withdrawal of appeals by the assessee.

4.

In view of above, the prayer of the assessee is accepted and the appeals are dismissed as withdrawn by the assessee.

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