What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the assessee had opted for the Vivad Se Vishwas scheme. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal before the ITAT for Assessment Year 2011-12. During the hearing, the assessee submitted an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT to settle the matter under the Vivad Se Vishwas scheme.

Shri Vinod Kumar Garg, Beawar vs DCIT | 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. 24/JP/2019

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, Udaipur dated 30/10/2018 for the A.Y. 2011-12.

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, the assessee furnished an application for withdrawal of this appeal. The contention made in the said application reads as under: “ The above appeal was filed to your honour’s office on 07/01/2019 which the appellant withdraws with your honour’s kind permission as required in Section 4(3) of the Direct Tax

2 ITA 24/JP/2019_ Sh. Vinod Kr Garg Vs DCIT Vivad Se Vishwas Act, 2020 as the appellant preferred application in Vivad Se Vishwas. Therefore we would request your honour to kindly treat the said appeal withdrawn and oblige sir. Thanking you Yours faithfully (Vinod Kumar Garg) Appellant” 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 The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 Accordingly, the appeal of the assesses is dismissed as withdrawn.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 Vinod Kumar Garg, Beawar. 1.

SHRI VINOD KUMAR GARG,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AJMER

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