What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn in view of the assessee's settlement under the Vivad Se Vishwas scheme.

The assessee filed an appeal against the order of the CIT(A). During the hearing, the assessee's representative submitted an application to withdraw the appeal. This was because the assessee had opted for the Vivad Se Vishwas Scheme and received Form 3.

What were the issues?

Whether the assessee can withdraw the appeal after opting for the Vivad Se Vishwas Scheme.

Shri Naresh Kumar vs ITO | ITAT Jaipur 2021

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1089/JP/2018

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)-I, Jaipur dated 18/06/2018 for the A.Y. 2013-14.

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

At the time of hearing, authorized representative of the assessee furnished application for withdrawal of this appeal. The contention made in the said application reads as under: “ Apropos to above cited subject, it is submitted that the appellant opted Vivad Se Vishwas Scheme and is in receipt of Form 3. The copy of Form is enclosed.

2 ITA 1089/JP/2018_ Sh. Naresh Kumar Vs ITO Therefore, the appellant hereby withdraws the appeal and requested before your honour to kindly take the above information/documents on record and oblige. Thanking you Sincerely yours, CA Ashish Khandelwal (Counsel of the Appellant)”

The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 his appeal. Accordingly, the appeal of the assesses is dismissed as withdrawn.

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- Shri Naresh Kumar, Jaipur. 1. izR;FkhZ@ The Respondent- The I.T.O., Ward 2(4), Jaipur. 2.

SHRI NARESH KUMAR,JAIPUR vs. INCOME TAX OFFICER, WARD-2-4, JAIPUR

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