SHRI MOOL CHAND SEWANI,JAIPUR vs. INCOME TAX OFFICER, WARD-6-1, JAIPUR

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ITA 836/JPR/2019Status: DisposedITAT Jaipur28 January 2021AY 2010-113 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 the appeal as the matter was being settled under the Vivad Se Vishwas scheme. The Revenue did not raise any objection to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2010-11. The assessee subsequently opted for the Vivad Se Vishwas Scheme and submitted Form-4 to the PCIT-2, Jaipur.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT when opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES “B”, JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 836/JP/2019

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), Ajmer dated 12/03/2019 for the A.Y. 2010-11.

2.

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

3.

The ld. Counsel for the assessee furnished application for withdrawal of this appeal. The contention in the said application reads as under:

1.

2 ITA 836/JP/2019_ Mool Chand Sewani Vs ITO “In the above context, it is submitted that the appeal filed by the appellant for the A.Y. 2010-11 on 07/06/2019 has already been withdrawn via email dated 11/01/2021 as the appellant opted Vivad Se Vishwas Scheme. The appellant has also received Form-3 from the PCIT-2, Jaipur. Consequently Form-4 has also been submitted to the PCIT-2, Jaipur on 15/01/2021. In support of this, Copy of From-4 is attached. With regards (C.P. Chawla (A/R)”

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The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 his 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 Accordingly, the appeal of the assesses is dismissed as withdrawn.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- Shri Mool Chand Sewani, Jaipur. 1.

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