What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the matter was settled under the Vivad Se Vishwas Scheme. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal before the ITAT against the order of the CIT(A). During the pendency of the appeal, the assessee opted for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for settlement under the Vivad Se Vishwas Scheme.

Shri Sumer Mal Jalan 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. 702/JP/2018

For Appellant: Shri Mahendra Gargieya (Adv) jktLo dh vksj ls@

Hearing: 21/01/2021Pronounced: 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)-2, Jaipur dated 12/03/2018 for the A.Y. 2009-10.

The 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: “In this connection, it is submitted that as instructed by the above captioned client, it is hereby prayed that the above appeal please be treated as withdrawn with immediate effect inasmuch as the 2 ITA 702/JP/2018_ Sumer Mal Jalan Vs ITO assessee has opted for settlement under the Vivad Se Vishwas Scheme, 2020. A formal order, to this effect may kindly be passed at an early date and oblige. Thanking you Sincerely yours, For Mahendra Gargieya & Associates Advocate & Tax Consultants”

The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 Accordingly, the appeal of the assesses is dismissed as withdrawn.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 Sumer Mal Jalan, Jaipur. 1. izR;FkhZ@ The Respondent- The I.T.O., Ward 4(2), Jaipur. 2.

SHRI SUMER MAL JALAN,JAIPUR vs. INCOME TAX OFFICER, WARD-4-2, JAIPUR

What did the Tribunal hold?

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