SHRI PUSH PAL SINGH,JAIPUR vs. ITO, WARD-5(1), JAIPUR

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ITA 215/JPR/2020Status: DisposedITAT Jaipur15 February 2021AY 2007-083 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 assessee sought to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas scheme. The Tribunal permitted the assessee to withdraw the appeal.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2007-08. The assessee subsequently filed an application for withdrawal of the appeal.

What were the issues?

Whether the assessee can withdraw an appeal if the dispute is settled under a government 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. 215/JP/2020

For Appellant: Shri S.C. Jain (Adv) jktLo dh vksj ls@
Hearing: 11/02/2021Pronounced: 15/02/2021

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A)-2, Jaipur dated 31/12/2019 for the A.Y. 2007-08.

2.

The 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 made in the said application reads as under:

1.

“In the matter of above named appellant in whose case an appeal was filed and was placed for hearing and was requested to be adjourned for the reason that the assessee had moved application for settlement of disputes as per scheme notified by the Government under DTVSV — 2020.

2 ITA 215/JP/2020_ Push pal Singh Vs ITO The application filed before the authority has been approved and the assessee acknowledge having received the order in Form No, 3 vide acknowledgment No. 231917220290121 and accordingly the dispute stands settled as per scheme. The assessee is to file Form No. 4 before the designated Authority for final order and therefore, it is prayed before the Bench that the appeal filed before the Bench may kindly be treated as withdrawn since the dispute stands settled under the scheme. No adjudication of the appeal so filed is required to be made and the same be treated as withdrawn. (S.C. Jain) A.R. of the Assessee”

4.

The ld DR has raised no objection if the appeal of the assessee 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 this appeal. Accordingly, the appeal of the assesses is dismissed as withdrawn.

6.

In the result, this appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 15th February, 2021.

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