SHRI AKSHAY MANGAL,JAIPUR vs. INCOME TAX OFFICER, WARD-1-3, JAIPUR

PDF · subscribers
ITA 489/JPR/2019Status: DisposedITAT Jaipur18 January 2021AY 2008-093 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 the order of the CIT(A) for AY 2008-09. The assessee later applied for withdrawal of 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. 489/JP/2019

Hearing: 11/01/2021Pronounced: 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)-1, Jaipur dated 25/03/2019 for the A.Y. 2008-09.

2.

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

3.

The ld. Counsel for the assessee furnished application for withdrawal of this appeal. The contention in the said application reads as under: “With reference to above the assessee has applied for Vivad Se Vishwas Scheme for settling the dispute and 2 ITA 489/JP/2019_ Shri Akshay Mangal Vs ITO form No. 3 with reference No. 652341830161020 has been received on 16/10/2020. Copy of form No. 3 is enclosed. Therefore, your are requested to allow the withdrawal of appeal and oblige. Thanking you Date: 08/01/2021 Yours faithfully Place: Jaipur (S.L. Poddar) Counsel for the assessee 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 The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 scheme, we permit the assessee to withdraw his 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 Accordingly, the appeal of the assesses is dismissed as withdrawn.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.

Recent GST High Court judgments

Search GST case law →