SMT. MAMTA DEVI CHOPRA,JAIPUR vs. ITO, WARD -6(1), JAIPUR

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ITA 1210/JPR/2019Status: DisposedITAT Jaipur10 February 2021AY 2015-163 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 withdrawal of the appeal as they had opted for the 'Vivad Se Vishwas Scheme' to settle the matter. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2015-16. During the hearing, the assessee submitted an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal after opting for a settlement scheme like 'Vivad Se Vishwas'.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 5(1)

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. 1210/JP/2019

For Appellant: Smt. Mamta Devi Chopra (Self) jktLo dh vksj ls@
Hearing: 09/02/2021Pronounced: 10/02/2021

ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of CIT(A)-2, Jaipur dated 23.08.2019 for the assessment year 2015-16.

2.

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, the assessee furnished an application for withdrawal of this appeal. The contention made in the said application reads as under:- Smt. Mamta Devi Chopra vs. ITO “Against the assessment order passed u/s 143(3) of the I.T. Act, 1961 for AY 2015-16 in the case of above assessee and CIT(A) System appeal No.: CIT(A), Jaipur-2/10681/17-18 date of CIT(A) Order: 23.08.2019, certificate No. 715785150111120 u/s 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020) has been received from the office of designated Authority PCIT, Jaipur-2. (copy enclosed/uploaded), therefore the assessee applies for withdrawal of appeal filed in Form No. 36 on 22.10.2019.

1.

Kindly Acknowledge. (Mamta Devi Chopra)” 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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 assessee is dismissed as withdrawn.

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