What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal as the matter was being settled under the Vivad Se Vishwas Scheme.

The assessee filed an appeal against the CIT(A) order for AY 2011-12. The assessee later submitted a petition under the 'Vivad Se Vishwas Scheme-2020' for settlement.

What were the issues?

Whether the assessee can withdraw an appeal due to settlement under the Vivad Se Vishwas Scheme.

Smt. Sushma Bansal vs ITO | 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. 1369/JP/2019

Hearing: 21/01/2021Pronounced: 21/01/2021

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1369/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2011-12 cuke Sushma Bansal The ITO, Vs. B-106, Janpath Shyam Nagar, Ward-2(4), Jaipur-302019. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACPPB 7929 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Smt. Manisha Choudhary (ACIT) a lquokbZ dh rkjh[k@ Date of Hearing : 21/01/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 21/01/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M.

The assessee has filed the present appeal against the order of ld. CIT(A)-I, Jaipur dated 18.10.2019 for the assessment year 2011-12.

None has appeared on behalf of the assessee. The assessee has moved an application dated 15.12.2020 stating that he has submitted a petition under “Vivad Se Vishwas Scheme-2020” to settle the aforesaid matter and the said petition has recently been accepted and Form 3 has been issued by the competent authority. It was accordingly requested that the assessee may be allowed to withdraw the present appeal.

The ld. DR is heard who did not raise any specific objection in accepting the said prayer of withdrawal of appeal by the assessee.

In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.

Order pronounced in the open Court on 21/01/2021.

¼ lanhi xkslkbZ ½ ¼foØe flag ;kno½ (Sandeep Gosain) (Vikram Singh Yadav) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member

SMT. SUSHMA BANSAL,JAIPUR vs. ITO, WARD-2(4), JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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