What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for withdrawal of the appeals. The appeals were dismissed as withdrawn by the assessee.

The assessee filed two appeals for assessment years 2012-13 and 2013-14. The assessee submitted an application to withdraw the appeals as the matter was settled under the 'Vivad Se Vishwas Scheme-2020'.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw the appeals due to settlement under the Vivad Se Vishwas Scheme.

Smt. Suman Gupta 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. 1072 & 1073/JP/2019

Hearing: 20/01/2021Pronounced: 20/01/2021

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. 1072 & 1073/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2013-14 cuke Smt. Suman Gupta The ITO, Vs. 248, Subhash Colony, Shastri Nagar, Ward-4(5), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPG 9416 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (ACIT) a lquokbZ dh rkjh[k@ Date of Hearing : 20/01/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 20/01/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M.

These are two appeals filed by the assessee against the respective orders of ld. CIT(A)-II, Jaipur dated 22.07.2019 for the assessment years 2012-13 & 2013-14 respectively.

None has appeared on behalf of the assessee. The assessee has moved an application dated 19.01.2021 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 & 1073/JP/2019 2 Smt. Suman Gupta vs. ITO been issued by the competent authority. It was accordingly requested that the assessee may be allowed to withdraw the present appeals.

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

In view of above, the prayer of the assessee is accepted and the appeals are dismissed as withdrawn by the assessee.

SMT. SUMAN GUPTA,JAIPUR vs. INCOME TAX OFFICER, WARD-4-5, JAIPUR

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