SHRI RAM BABU SONI C/O KHANDELWAL SHARMA & CO. CA S-2, 2ND FLOOR, ANNAPURNA CHAMBER, OPP. RAILWAY STATION POST OFFICE, JAIPUR,BIKANER vs. ITO WARD-6(2), JAIPUR, WARD-6(2), JAIPUR

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ITA 966/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 dispute was 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 against the order of the CIT(A). During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas Scheme, 2020, and paid the determined tax demand.

What were the issues?

Whether an assessee can withdraw an appeal filed before the ITAT if the dispute has been settled under 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. 966/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, Jaipur dated 25/01/2019 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.

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: “ With reference to the said subject, it is faithfully submitted that being aggrieved to the asst order of AO and appeal order of CIT(A) for above year, I had submitted an appeal before your bench on 2 ITA 966/JP/2019_ Ram Babu Soni Vs ITO dated 16 July 2019 which is pending in your bench. Now I want to inform your office that I have opted in the Vivad Se Vishwas Scheme 2020 and I have provided a certificate in form No. 3 of the scheme. Therefore, I have paid the determined tax demand by the PCIT, Jodhpur office so where there is no disputes regard to this case I want to withdraw the appeal filed earlier. So please allow me to withdraw the appeal and delete the appeal from your register. Thanking you Yours faithfully (Ram Babu Soni)”

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.

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