INCOME TAX OFFICER, WARD-1, SIKAR vs. SHRI SANJAY AGRAWAL, SIKAR

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ITA 1155/JPR/2019Status: DisposedITAT Jaipur15 February 2021AY 2014-153 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 permitted the assessee to withdraw the appeal as the assessee had opted to settle the dispute under the Vivad Se Vishwas Act, 2020.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2014-15. During the hearing, the assessee requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed by the Revenue when the dispute is settled under the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

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. 1155/JP/2019

Hearing: 03/02/2021Pronounced: 15/02/2021

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the Revenue against the order of the ld. CIT(A)-IV, Jaipur dated 05/07/2019 for the A.Y. 2014-15.

2.

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

3.

At the time of hearing of the appeal, the A.R. of the assessee furnished an application for withdrawal of the appeal. 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 2 ITA 1155/JP/2019_ Sanjay Agarwal Vs ITO Form No. 3 has been issued by the PCIT, Jaipur-2. 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 It is therefore requested that the appeal filed by the assessee be treated as withdrawn.”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

(P.C. Parwal) A/R.” 4. The ld DR has raised no objection if the appeal is allowed to be withdrawn.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 his appeal. Accordingly, the appeal of the assesses is dismissed as withdrawn.

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