What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the 'Vivad Se Vishwas' scheme and had received a certificate for settlement. The revenue had no objection to the withdrawal.

The assessee filed an appeal for AY 2008-09. The assessee subsequently applied for withdrawal of the appeal, having opted for the 'Vivad Se Vishwas' scheme.

What were the issues?

Whether the assessee can withdraw their appeal after opting for the 'Vivad Se Vishwas' scheme.

Smt. Tripti Jain (Singhvi) 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. 57/JP/2019

For Appellant: Shri Rajeev Sogani (C.A.) jktLo dh vksj ls@

For Respondent: Smt. Monisha Choudhary (ACIT)

Hearing: 04/02/2021Pronounced: 09/02/2021

lquokbZ dh rkjh[k@ Date of Hearing : 04/02/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 09/02/2021 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of CIT(A), Ajmer dated 20.11.2018 for the assessment year 2008- 09. 2. Hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 pandemic. Smt. Tripti Jain (Singhvi) vs. ITO

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

Hon'ble Sir, It is most humbly submitted that the quantum appeal of the assessee for A.Y. 2008-09 is pending before the Hon'ble Bench in ITA No: 57/JP/19 It is submitted that the Hon'ble Finance Minister in her budget speech of 2020 announced a dispute resolution scheme Vivad Se Vishwas. The scheme was formulated into The Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV) on 17th March, 2020. The Act provides that any assessee whose appeal was pending as on 31st January, 2020 can settle his dispute by filing a declaration u/s 4(1) of DTVSV in Form-1 and Form-2. The above mentioned appeal was pending as on 31stJanuary, 2020.The appeal has not been decided till date, therefore, the assessee is eligible for opting the scheme. The assessee filed declaration in Form-1 and Form-2 on 23.12.2020, before the Designated Authority. On 25.01.2021, the assessee received Form-3 i.e. Form for Certificate u/s 5(1) of DTVSV from Designated Authority. Section 4(2) of DTVSV, provides that where declaration has been filed by the assessee the appeal shall be deemed to be withdrawn from the date on which Certificate u/s 5(1) of DTVSV is issued by the Designated Authority. Hence, in the present case, the appeal of the assessee stands withdrawn on 25.01.2021. In view of above you are requested to kindly treat the appeal of the assessee to be withdrawn and necessary action may please be taken.

Smt. Tripti Jain (Singhvi) vs. ITO 4. 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 this appeal.

Accordingly, the appeal of the assessee is dismissed as withdrawn.

In the result, this appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 09/02/2021.

Sd/- Sd/- ¼lanhi xkslkbZ½ ¼foØe flag ;kno½ (Vikram Singh Yadav) (Sandeep Gosain) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 09/02/2021. *Santosh. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Smt. Tripti Jain (Singhvi), Jaipur. 2. izR;FkhZ@ The Respondent- ITO, Ward-6(4), Jaipur. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 6. xkMZ QkbZy@ Guard File {ITA No. 57/JP/2019} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

SMT. TRIPTI JAIN (SINGHVI),JAIPUR vs. INCOME TAX OFFICER, WARD-6-4, JAIPUR

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