What did the Tribunal hold?

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 The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal before the ITAT against an order of the CIT(A). During the pendency of the appeal, the assessee opted to settle the dispute under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT if the dispute has been settled under the Vivad Se Vishwas Act.

Shri Subhash Jindal vs DCIT | 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. 1260/JP/2019

For Appellant: Shri P.C. Parwal (CA) jktLo dh vksj ls@

Hearing: 25/01/2021Pronounced: 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)-4, Jaipur dated 13/09/2019 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.

The ld. Counsel for the assessee furnished application for withdrawal of this appeal. The contention in the said application reads as under: “With reference to above, it is to submit that the assessee wants to withdraw the above appeal since he has opted to settle the dispute under Vivad Se Vishwas Act, 2020 for which Form No. 3 has been 2 ITA 1260/JP/2019_ Subhash Jindal Vs. DCIT issued by the PCIT, Jaipur-

1. 1. Copy of From No. 3 is enclosed for ready reference. It is therefore requested that the appeal filed by the assesse be treated as withdrawn. Thanking you Yours faithfully (For Kalani & Co.) Chartered Accountants”

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 The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 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 Accordingly, the appeal of the assesses is dismissed as withdrawn.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 Subhash Jindal, Jaipur. 1.

SHRI SUBHASH JINDAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-1, JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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