MOOMAL MOTORS,JAIPUR vs. ITO, KISHANGARH

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ITA 475/JPR/2017Status: DisposedITAT Jaipur28 January 2021AY 2009-103 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 allowed the assessee to withdraw the appeal as the assessee had opted for the Vivad Se Vishwas scheme to settle the matter.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee later 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 before the ITAT.

AI-generated summary — verify with the full judgment below

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 475/JP/2017

For Appellant: Shri Manish Agarwal (CA) jktLo dh vksj ls@
Hearing: 20/01/2021Pronounced: 28/01/2021

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A), Ajmer dated 14/03/2017 for the A.Y. 2009-10.

2.

The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.

3.

The ld. AR of the assessee furnished an application for withdrawal of this appeal. The contention made in the said application reads as under: “ In the matter, it is submitted that Form 3 is issued by the CIT in response to application in Form 1 & 2 under Vivad Se Vishwas Scheme by the assessee, copy of Form 3 enclosed. It is therefore

1.

2 ITA 475/JP/2017_ M/s Moonmal Motors Vs ITO humbly requested to please allow the appellant to withdraw the present appeal. Inconvenience causes is extremely regretted. Thanking you Yours faithfully (Manish Agarwal) A/R”

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The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 Accordingly, the appeal of the assesses is dismissed as withdrawn.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 28th January, 2021. Sd/- Sd/- ¼foØe flag ;kno½ ¼lanhi x®lkÃa½ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 28/01/2021 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- M/s Moonmal Motors, Kishangarh. 1. izR;FkhZ@ The Respondent- The I.T.O., Ward -1, Kishangarh. 2.

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