What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. Consequently, both the appeal filed by the Revenue and the cross-objection filed by the assessee were dismissed as withdrawn.

The assessee sought to withdraw the appeal before the ITAT, Jaipur Bench, as they had 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 should be allowed to withdraw their appeal due to opting for settlement under the Vivad Se Vishwas Act.

DCIT vs Smt. Geeta Devi Dangayach | ITAT Jaipur 2021

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1237/JP/2019

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

Heard together (2 matters)

ITA No. 1237/JP/2019

C.O. No. 30/JP/2019

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

C.O. No. 30/JP/2019 (Arising out of (Assessment Year: 2012-13) Smt. Geeta Devi Dangayach, cuke D.C.I.T., Vs. A-34A, Ram Nagar, Shastri Nagar, Circle-4, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABXPD 6295 J Objector Respondent jktLo dh vksj ls@ Revenue by: Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) lquokbZ dh rkjh[k@ Date of Hearing : 03/02/2021 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 15/02/2021 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. The appeal filed by the revenue and the cross objection filed by the assessee arise against the order of the ld. CIT(A), Ajmer dated 25/03/2019 for the A.Y. 2012-13.

2 ITA 1237/JP/2019 & CO 30/JP/2019_ DCIT Vs Geeta Devi Dangayach 2. The hearing of the appeal and C.O. were concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.

At the time of hearing, the ld. Authorized representative appearing on behalf of the assessee has furnished 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 it has opted to settle the dispute under Vivad Se Vishwas Act, 2020 for which 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 It is therefore, requested that the appeal filed by the assessee be treated as withdrawn.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” 4. The ld DR has raised no objection if the appeal is 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 the present appeal. Accordingly, this appeal of the assesses is dismissed as withdrawn.

3 ITA 1237/JP/2019 & CO 30/JP/2019_ DCIT Vs Geeta Devi Dangayach 6. In the result, both i.e. appeal as well as C.O. are dismissed. Order pronounced in the open court on 15th 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:- 15/02/2021 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- The D.C.I.T., Circle-4, Jaipur. 1. izR;FkhZ@ The Respondent- Smt. Geeta Devi Dangayach, Jaipur. 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. 1237/JP/2019 & CO 30/JP/2019) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

DCIT, CIRCLE-4, JAIPUR vs. SMT. GEETA DEVI DANGAYACH, JAIPUR

What did the Tribunal hold?

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