What did the Tribunal hold?

The Tribunal accepted the assessee's prayer to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.

The assessee filed an appeal against an order for assessment year 2011-12. The assessee later submitted a petition under the 'Vivad Se Vishwas Scheme-2020' for settlement of the matter.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.

Shri Naresh Golani Karta vs JCIT | ITAT Jaipur 2021

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 436/JP/2019

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

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 436/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke Shri Naresh Golani HUF The JCIT, 339, 3rd Floor, Saraogi Mansion, Vs. TDS, M.I, Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JPRN05089A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (ACIT) a lquokbZ dh rkjh[k@ Date of Hearing : 09/02/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 09/02/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. The assessee has filed the present appeal against the order of ld. CIT(A)-III, Jaipur dated 05.02.2019 for the assessment year 2011-12.

None has appeared on behalf of the assessee. The assessee has moved an application dated 02.08.2021 stating that he has submitted a petition under “Vivad Se Vishwas Scheme-2020” to settle the aforesaid matter and the said petition has recently been accepted and Form 3 has been issued by the competent authority. It was accordingly requested that the assessee may be allowed to withdraw the present appeal.

In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.

SHRI NARESH GOLANI KARTA,JAIPUR vs. JOINT COMMISSIONER OF INCOME TAX(TDS), JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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