What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as they had opted for the 'Vivad Se Vishwas' scheme to settle the matter. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. During the hearing, the assessee submitted an application to withdraw the appeal.

What were the issues?

Whether the assessee should be allowed to withdraw their appeal in light of opting for the Vivad Se Vishwas scheme.

Smt. Kusum Bader 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. 1207/JP/2019

Hearing: 12/01/2021Pronounced: 18/01/2021

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A)-I, Jaipur dated 14/08/2019 for the A.Y. 2013-14.

The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.

At the time of hearing, an application for withdrawal of this appeal has been submitted. The contention made in the said application reads as under: “In the above connection, we respectfully and most humbly request you that we desire to withdraw the appeal filed by 2 ITA 1207/JP/2019_ Kusum Bader Vs ITO us against the order of CIT appeal, in terms of the scheme of “Vivad Se Vishwas”. Copy of Certificate under sub-section (1) of section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 (form-3) is enclosed for your reference. Therefore, you are hereby requested to kindly pass necessary order in this regard & oblige. Thanking you Yours faithfully (Narendra Jain) Counsel 4. The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.

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 Accordingly, the appeal of the assesses is dismissed as withdrawn.

In the result, this appeal of the assessee is dismissed. Order pronounced in the open court on 18th January, 2021. Sd/- Sd/- ¼foØe flag ;kno½ ¼lanhi x®lkÃa½ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member

3 ITA 1207/JP/2019_ Kusum Bader Vs ITO Tk;iqj@Jaipur fnukad@Dated:- 18/01/2021 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Smt. Kusum Bader, Jaipur. 1. izR;FkhZ@ The Respondent- The I.T.O., Ward 2(1), Jaipur 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 1207/JP/2019) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

SMT. KUSUM BADER,JAIPUR vs. ITO, WARD 2(1), JAIPUR

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