SHRI KARAM CHAND LAKHWANI,JAIPUR vs. INCOME TAX OFFICER, WARD-1-5, ALWAR

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ITA 241/JPR/2019Status: DisposedITAT Jaipur10 February 2021AY 2009-103 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 the dispute was settled under the Vivad Se Vishwas scheme. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted to settle the dispute under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn if the dispute is settled under the Vivad Se Vishwas Act.

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 “B”, JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 241/JP/2019

For Appellant: Shri P.C. Parwal (CA) jktLo dh vksj ls@
Hearing: 09/02/2021Pronounced: 10/02/2021

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A), Alwar dated 18/01/2019 for the A.Y. 2009-10.

2.

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

3.

The A.R. of the assessee furnished an application for withdrawal of this 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 241/JP/2019_ Karam Chand Lakhwani Vs ITO Form No. 3 has been issued by the PCIT, Jaipur-1. 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 It is therefore requested that the appeal filed by the assessee be treated as withdrawn.”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

1.

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 The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 Accordingly, the appeal of the assesses is dismissed as withdrawn.

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