M/S. MUKESH BAJAJ,JAIPUR vs. ITO WARD-1(4), JAIPUR

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ITA 145/JPR/2020Status: DisposedITAT Jaipur19 January 2021AY 2015-163 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 matter was settled under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2015-16. The assessee later filed an application to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

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. 145/JP/2020

For Appellant: Shri Vikram Kumar Gupta (CA) jktLo dh vksj ls@
Hearing: 19/01/2021Pronounced: 19/01/2021

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 28/12/2019 for the A.Y. 2015-16.

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 made in the said application reads as under:

1.

2 ITA 145/JP/2020_ M/s Mukesh Bajaj HUF Vs ITO “The assessee has filed an application under Vivad Se Vishwas Scheme on 01/06/2020 vide Acknowledgement No. 343559490010620. The Form No. 3 has been issued by designated authority u/s 5(1) Direct Tax Vivad Se Vishwas Act 2020 vide acknowledge No. 107016580050121 dated 05/01/2021. We hereby withdraw the appeal by paying tax on the disputed income. Thanking you For Mukesh Bajaj HUF (Mukesh Bajaj) Karta.

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The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 Accordingly, the appeal of the assesses is dismissed as withdrawn.

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