ADINATH BUILDCON PVT. LTD.,JAIPUR vs. DCIT, JAIPUR

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ITA 435/JPR/2017Status: DisposedITAT Jaipur15 February 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw their appeals as the assessee had opted for the Vivad Se Vishwas Scheme. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2008-09 and 2009-10. During the hearing, the assessee requested to withdraw both appeals.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeals due to opting for 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. 545 & 435/JP/2017

For Appellant: Shri Vijay Goyal (FCA) jktLo dh vksj ls@
Hearing: 03/02/2021Pronounced: 15/02/2021

ORDER PER: SANDEEP GOSAIN, J.M. Both are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-4, Jaipur dated 27/04/2017 and 17/03/2017 for the assessment years 2008-09 and 2009-10 respectively.

2.

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

3.

At the time of hearing, the ld. AR appearing on behalf of the assessee furnished application for withdrawal of both these appeals. The contention made in one of the said application reads as under: “The above cases are fixed for hearing on 03/02/2021.

1.

2 ITA 545 & 435/JP/2017_ M/s Adinath Buildcon Pvt. Ltd. Vs DCIT The assessee has opted for Vivad Se Vishwas Scheme and Form NO. 3 has been issued by PCIT on dated 30/01/2021 (Copy Attached). The assessee vide letter dated 02/02/2021 (Copy attached) has requested to withdraw the appeal. Therefore, you honour is requested kindly to allow the assessee to withdrawal to appeal. We shall be highly obliged for your kindness. Thanking you and remain, Yours faithfully, (Kapil Jhejrolia) FCA/AR”

4.

The ld DR has raised no objection if the appeals of the assessee are allowed to be withdrawn.

5.

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 their appeals. Accordingly, both these appeals of the assesses are dismissed as withdrawn.

6.

In the result, both these appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on 15th February, 2021.

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