ASSISTANT ENGINEER (O&M) AVVNL,SHRIMADHOPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, (TDS), GHAZIABAD

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ITA 942/JPR/2019Status: DisposedITAT Jaipur10 February 2021AY 2016-173 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as they had opted for the 'Vivad Se Vishwas Scheme' for settlement. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2016-17. 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 their appeal. The assessee's intention to settle under the Vivad Se Vishwas Scheme was the deciding factor.

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. 942/JP/2019

For Appellant: Shri Ankur Salagia (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), Ajmer dated 07.05.2019 for the assessment year 2016- 17 (24Q, 1st Qtr.).

2.

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:- AEN (O&M) AVVNL Shrimadhopur vs. DCIT “Dear Sir/Ma’am, We would like to request to withdraw the appeal order under VIVAD SE VISHWAS SCHEME. We therefore request you to please take this into consideration and withdraw the appeal under VSVS. Thanking You Yours sincerely AVVNL Shrimadhopur” 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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 this appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.

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