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Income Tax Appellate Tribunal, JAIPUR BENCHES “B”, JAIPUR
Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM
vk;dj vihy la-@ITA No. 539 & 540/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2013-14 Kamal Kumar Kanstiya, cuke I.T.O., Vs. 4-M-5 Jawahar Nagar, Ward 5(3), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABPPK 5965 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Withdrawal application jktLo dh vksj ls@ Revenue by: Smt. Monisha Choudhary(Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 25/01/2021 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 28/01/2021 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. Both are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-2, Jaipur dated 25/02/2019 and 26/02/2019 for the 2013-14.
The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.
At the time of hearing, the assessee furnished application for withdrawal of both these appeals. The contention made in the said application reads as under:
2 ITA 539 & 540/JP/2019_ Kamal Kr Kanstiya Vs ITO “Against the CIT(A) order passed against the assessee in the reference to the Original order passed u/s 147 and penalty order u/s 271(1)(c) of the I.T. Act, 1961 for AY 2013-14 the assessee in second appeal before your honour and whereas a Certificate No. 794278790081220 u/s 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020) has been received from the office Designated Authority/PCIT, Jaipur-2 (copy enclosed/uploaded), therefore, the assessee applies for withdrawal of both the appeals, supra, filed in Form No. 36 on 16/04/2019. Kindly acknowledged (Kamal Kumar Kanstiya)”
The ld DR has raised no objection if the appeals of the assessee are allowed to be withdrawn.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 their appeals. Accordingly, both these appeals of the assesses are dismissed as withdrawn.
In the result, both these appeals of the assessee are dismissed. Order pronounced in the open court on 28th January, 2021.