SHRI NAVNEET SARAF,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

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ITA 478/JPR/2019Status: DisposedITAT Jaipur18 January 2021AY 2010-113 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal as the assessee had opted for the Vivad Se Vishwas Scheme to settle the dispute.

What were the facts?

The assessee filed an appeal against an order for Assessment Year 2010-11. During the hearing, the assessee's representative requested to withdraw the appeal.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES “A”, JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 478/JP/2019

Hearing: 13/01/2021Pronounced: 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)-2, Jaipur dated 25/02/2019 for the A.Y. 2010-11.

2.

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

3.

At the time of hearing, none has appeared on behalf of the assessee but an application for withdrawal of this appeal mentioning the fact that the assessee has opted Vivad Se Vishwas Scheme, has been 2 ITA 478/JP/2019_ Navneet Saraf Vs ACIT submitted and requested for withdrawn of the present appeal. The contention made in the application reads as under:

1.

“With reference to above this is to inform your goodself that the assessee has filed the appeal against the order of Assistant Commissioner of Income Tax, Circle-6, before your honor. The Government has introduce the VIVAD SE VISHWAS Scheme to mitigate the litigation and the assessee has opted VIVAD SE VISHWAS Scheme notified by the Government. The assessee has filed the application Form-1 on dated 22/06/2020 vide receipt No. 363302970220620. The assessee has received the approval in Form 3 from CIT Jaipur for making payment to resolve the dispute. So it is humble request to withdraw the appeal filed by the assessee against the order of Assistant Commissioner of Income Tax, Circle-6 before your honor and oblige us. Thanking you

Yours faithfully Ajay Agarwal AR” 4. The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.

5.

Therefore, in view of the fact that the assessee has already approached the department to settle the matter under Vivad Se Vishwas

3 ITA 478/JP/2019_ Navneet Saraf Vs ACIT scheme, we permit the assessee to withdraw her appeal. Accordingly, the appeal of the assesses is dismissed as withdrawn.

6.

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 Tk;iqj@Jaipur fnukad@Dated:- 18/01/2021 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Shri Navneet Saraf, Jaipur. 1. izR;FkhZ@ The Respondent- The A.C.I.T. Circle-6, 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. 478/JP/2019) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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