ITO, WARD-4(3), JAIPUR vs. SMT. SAVITHA SWAMI, JAIPUR

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ITA 1228/JPR/2019Status: DisposedITAT Jaipur19 February 2021AY 2014-152 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer to withdraw the appeals. The Revenue did not raise any objection to this request.

What were the facts?

The Revenue filed two appeals against the orders of the CIT(A) for assessment years 2013-14 and 2014-15. The assessee had applied for settlement under the 'Vivad Se Vishwas Scheme-2020'.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.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. 1227 & 1228/JP/2019

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. 1227 & 1228/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2014-15 cuke The ITO, Smt. Savitha Swami Vs. Ward-4(3), A-201, Kewal Marg, Shiv Nagar, Jaipur. Murlipura, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: DVMPS 5034 N vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri A.S. Nehra (ACIT) fu/kZkfjrh dh vksj ls@ Assessee by : None 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 Revenue against the orders of ld. CIT(A), Ajmer both dated 25.03.2019 for the assessment years 2013-14 & 2014-15.

2.

None has appeared on behalf of the assessee. The assessee has moved an application dated 17.02.2021 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 been issued by the competent authority.

4.

In view of above, the prayer of the assessee is accepted and the appeals are dismissed as withdrawn.

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