What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal. This decision was based on the assessee's application to settle the matter under the "Vivad Se Vishwas Scheme".

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2013-14. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw the appeal. The assessee's intention to settle the dispute under the Vivad Se Vishwas Act was the deciding factor.

Smt. Vimla Devi Rajawat C/O- M/S… 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. 922/JP/2019

For Appellant: Shri Mukesh Khandelwal (C.A.) 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 25.04.2019 for the assessment year 2013-14.

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:- Smt. Vimla Devi Rajawat vs. ITO “In view of receipt of from no. 3 under Vivad Se Vishwas Act, 2020, issued by the Hon’ble CIT (Admn)-2, Jaipur vide acknowledgment No. 794243870081220 the appellant wishes to withdraw her captioned appeal in view of provisions of said Act. You are kindly requested to allow the appellant to withdraw the appeal and oblige. Thanking You Yours Faithfully, (VIMLA DEVI RAJAWAT) Appellant”

SMT. VIMLA DEVI RAJAWAT C/O- M/S. BARADIA & COMPANY, CA B-15A, CHOMU HOUSE BEHIND NATURAL ICE CREAM PARLOUR C-SCHEME JAIPUR,JAIPUR vs. ITO WARD-5(5), JAIPUR, JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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