What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw its appeal as the matter was settled under the Vivad Se Vishwas scheme. The appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT for AY 2014-15. Subsequently, the assessee filed a declaration under the Direct Tax Vivad Se Vishwas Scheme, 2020, which was accepted by the department.

What were the issues?

Whether the assessee can withdraw its appeal before the ITAT after opting for and being accepted under the Vivad Se Vishwas Scheme.

Achrol Krya Vikrya Shkari Samiti… vs ITO | ITAT Jaipur 2021

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 349/JP/2019

For Appellant: Shri Anil Kaushik (CA) jktLo dh vksj ls@

Hearing: 09/02/2021Pronounced: 10/02/2021

vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A)-3, Jaipur dated 13/02/2019 for the A.Y. 2014-15.

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

The ld. Counsel for the assessee furnished application for withdrawal of this appeal. The contention made in the said application reads as under:

2 ITA 349/JP/2019_ Achrol Kraya Vikray Sahakari Samiti Ltd. Vs ITO “It is for your kind information and records that the assessee's declaration filed in Form1 and Form 2 under the DTVSV has been accepted, and form FORM-3 being the FORM FOR CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (3 of 2020), has been issued by the department ( copy enclosed) on 29.12.2020. Now, the assessee is required to submit Form 4 under the said scheme along with copy of proof of withdrawal of the Appeal pending before your honors and accordingly, we very humbly request your honors to please be kind enough to pass the consequential Order allowing withdrawal of the appeal and oblige. PRAYER It is therefore most respectfully prayed that please be kind enough to allow withdrawal of the appeal and oblige.

Humble Applicant Through Authorized Representative (CA Anil Kaushik)”

The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 Accordingly, the appeal of the assesses is dismissed as withdrawn.

3 ITA 349/JP/2019_ Achrol Kraya Vikray Sahakari Samiti Ltd. Vs ITO 6. In the result, this appeal of the assessee is dismissed. Order pronounced in the open court on 10th 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:- 10/02/2021 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Achrol Kraya Vikray Sahakari Samiti 1. Limited, Achrol, Dist.- Jaipur. izR;FkhZ@ The Respondent- The I.T.O., Ward-7(4), 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. 349/JP/2019) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

ACHROL KRYA VIKRYA SHKARI SAMITI LIMITED,JAIPUR vs. INCOME TAX OFFICER, WARD-7-4, JAIPUR

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