COMPILATION OFFICE, WESTERN RAILWAY,AJMER vs. DCIT, CPC (TDS), GHAJIABAD

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ITA 945/JPR/2019Status: DisposedITAT Jaipur15 February 20213 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 Tribunal permitted the assessee to withdraw the appeal as they had opted for the 'Vivad Se Vishwas Scheme' to settle the matter. The revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently filed an application to withdraw the appeal, stating they had opted for the 'Vivad Se Vishwas Scheme' and received Form 3, which necessitates withdrawing the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal due to participation in the 'Vivad Se Vishwas Scheme'.

AI-generated summary — verify with the full judgment below

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 945/JP/2019

For Appellant: Shri Ankur Salgia (C.A.) jktLo dh vksj ls@
Hearing: 10/02/2021Pronounced: 15/02/2021

ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of CIT(A), Ajmer dated 30.04.2019 for the assessment year 2018- 19 (24Q, 1st Qtr.). 2. Hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 pandemic. 3. The ld. Counsel for the assessee furnished application for withdrawal of this appeal. The contention in the said application reads as under:-

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