SHRI RAJEEV GUPTA,JAIPUR vs. DCIT, CIRCLE-4, JAIPUR, JAIPUR

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ITA 83/JPR/2020Status: DisposedITAT Jaipur18 January 2021AY 2013-143 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 assessee sought to withdraw the appeals as they had opted to settle the dispute under the Vivad Se Vishwas Act, 2020. The Tribunal permitted the withdrawal.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2011-12 to 2014-15. The assessee subsequently applied to withdraw these appeals.

What were the issues?

Whether the assessee can withdraw their appeals after opting for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 81 to 84/JP/2020

For Appellant: Shri P.C. Parwal (CA) jktLo dh vksj ls@
Hearing: 06/01/2021Pronounced: 18/01/2021

ORDER PER: BENCH These are the appeals filed by the assessee against the separate orders of the ld. CIT(A), Ajmer all dated 15/11/2019 for the A.Y. 2011-12 to 2014-15.

2.

The hearing of the appeals 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 these appeal. The contention of one of the said application reads as under:

1.

2 ITA 81 to 84/JP/2020_ Rajeev Gupta Vs DCIT “With reference to above , it is to submit that the assessee wants to withdraw the above appeal since he has opted to settle the dispute under Vivad Se Vishwas Act, 2020 for which Form NO. 3 has been issued by the PCIT, Jaipur-2. Copy of form NO. 3 is enclosed for ready reference. It is therefore requested that the appeal filed by the assessee be treated as withdrawn. Thanking You Yours Faithfully For KALANI & CO. Chartered Accountants 4. The ld DR has raised no objection if the appeals of the assessee are allowed to be withdrawn.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 their appeals. Accordingly, all these four appeals of the assesses are dismissed as withdrawn.

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