SHRI DINESH KUMAR SONI, 555, RISI GALAV NAGAR, GALTA GATE, JAIPUR,JAIPUR vs. INCOME TAX OFFICER, WARD-5(4), JAIPUR, WARD-5(4), JAIPUR

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ITA 511/JPR/2019Status: DisposedITAT Jaipur10 February 2021AY 2010-113 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 assessee had opted for the Vivad Se Vishwas scheme and the entire demand was recovered.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2010-11. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw the appeal after opting for the Vivad Se Vishwas 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. 511/JP/2019

For Appellant: Shri Shyam Sunder Jangid(Adv) 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)-2, Jaipur dated 22/02/2019 for the A.Y. 2010-11.

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: “The appellant request that the case is fixed for hearing on 09/02/2021 but the appellant wants to withdraw the appeal because certificate of settlement in Form No.3 received from the 2 ITA 511/JP/2019_ Sh. Dinesh Kumar Soni Vs ITO PCIT-2, Jaipur and filed Form No.4 to the IT Department both forms are being enclosed herewith for necessary action in this regard. The IT department already recovered whole demand before appealed the matter, now excess recovered tax is refundable to the appellant. Therefore, we humble request before your honor to do needful action. Thanks. Sh. Dinesh Kumar Soni (Shyam Sunder Jangid)”

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The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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.

6.

In the result, this appeal of the assessee is dismissed. Order pronounced in the open court on 10th February, 2021.

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