What did the Tribunal hold?

The Tribunal accepted the assessee's prayer to withdraw the appeal. The appeal was dismissed as withdrawn by the assessee.

The assessee filed an appeal against the CIT(A) order. The assessee later filed an application to withdraw the appeal, stating they had submitted a petition under the "Vivad Se Vishwas Scheme-2020" for settlement. The Revenue did not object to the withdrawal.

What were the issues?

Whether the assessee can withdraw their appeal after opting for settlement under the Vivad Se Vishwas Scheme.

Shri Rambaboo Singh 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. 141/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. 141/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2009-10 cuke Shri Rambaboo Singh The ITO, Vs. 79, Guru Jambeshwar Nagar, Ward-4(5), Queens Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AOHPS 3703 B 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), Ajmer dated 12.11.2018 for the assessment year 2009-10.

None has appeared on behalf of the assessee. The assessee has moved an application dated 25.11.2020 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. 2 Shri Rambaboo Singh vs. ITO

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In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.

SHRI RAMBABOO SINGH,JAIPUR vs. INCOME TAX OFFICER, WAR-4(5), JAIPUR

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