SHRI RAKESH GARG,KISHANGARH vs. INCOME TAX OFFICER, WARD-2, KISHANGARH
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Income Tax Appellate Tribunal, JAIPUR BENCH ”B” VC JAIPUR
Before: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM
PER BENCH :
The present appeals have been filed by the assessee against the orders of CIT(A), Ajmer all dated 07.05.2019 for the assessment years 2013-14 to 2015-16. 2. Hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 pandemic.
2 ITA Nos. 316, 317 & 318/JP/2020 Shri Rakesh Garg, Madanganj, Kishangarh.
The ld. Counsel for the assessee furnished application dated 20.05.2022
for withdrawal of these appeals. The contention in the said application reads
as under:-
“Respected Sir,
With reference to above we would like to submit that the assessee has opted Vivad se Vishwas Scheme-2020 for the above assessment years and the assessee has filed form no. 1 & 2. Against the rejection of application for Vivad se Vishwas. The assessee has filed a writ petition before the Hon’ble Rajasthan High Court in D.B. Civil Writ Petition No. 4178/2021. The Hon’ble Rajasthan High Court has allowed the writ petition of the assessee vide their order dated 17.02.2022 and directed to the department not to reject the application for Vivad se Vishwas Scheme on the ground that the appeals are not pending on 31.01.2020. Therefore, you are requested to allow us for withdrawal of appeals in all the three years and oblige.”
The ld. DR has raised no objection if the appeals of the assessee are
allowed to be withdrawn.
The assessee has already approached the department to settle the
matter under “Vivad Se Vishwas Scheme” but on rejection of the assessee’s
request by the department, the assessee has approached the Hon’ble
Rajasthan High Court in DB Civil Writ Petition No. 4178/2021. The Hon’ble
Rajasthan High Court has allowed the writ petition vide their order dated
17.02.2022 and directed the department not to reject the application for Vivad
se Vishwas Scheme. Therefore, in view of the fact that the Hon’ble High
Court has allowed the writ petition of the assessee to settle the matter under
3 ITA Nos. 316, 317 & 318/JP/2020 Shri Rakesh Garg, Madanganj, Kishangarh.
Vivad Se Vishwas Scheme, we permit the assessee to withdraw these appeals. Accordingly, the appeals of the assessee are dismissed as withdrawn. 6. In the result, the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on 31/05/2022.
Sd/- ¼lanhi xkslkbZ½ ¼ MkW- ehBk yky ehuk ½ (Dr. Mitha Lal Meena) (Sandeep Gosain) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 31/05/2022. Das/
आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Shri Rakesh Garg, Madanganj, Kishangarh. 2. izR;FkhZ@ The Respondent- The ITO Ward-2, Kishangarh. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 6. xkMZ QkbZy@ Guard File {ITA No. 316, 317 & 318/JP/2020}
vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत
4 ITA Nos. 316, 317 & 318/JP/2020 Shri Rakesh Garg, Madanganj, Kishangarh.
