M/S. OM METALS AUTO PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER(TDS)-2, JAIPUR

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ITA 860/JPR/2018Status: DisposedITAT Jaipur28 January 2021AY 2013-142 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 permitted the assessee to withdraw its 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 against the order of the CIT(A) for Assessment Year 2013-14. During the hearing, the assessee's representative prayed for withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw its appeal due to opting for the Vivad Se Vishwas Scheme.

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. 860/JP/2018

For Appellant: Shri B.V. Maheshwari (CA) 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)-3, Jaipur dated 07/05/2018 for the A.Y. 2013-14.

2.

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

3.

At the time of hearing, ld. AR appearing on behalf of the assessee has prayed for withdrawal of this appeal mentioning the fact that the assessee has opted Vivad Se Vishwas Scheme.

1.

2 ITA 860/JP/2018_ M/s Om Metals Auto P Ltd. Vs ITO(TDS)-2 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 The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 its 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 Accordingly, the appeal of the assesses is dismissed as withdrawn.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 Om Metals Auto Pvt. Ltd., Jaipur. 1. izR;FkhZ@ The Respondent- The I.T.O., (TDS)-2, Jaipur. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 860/JP/2018) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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