Tribunal allows appeal withdrawal under Vivad Se Vishwas Act for disputed tax settlementVivad Se Vishwas scheme - assessee has opted for seeking resolution under Vivad Se Vishwas Act, 2020 for settlement of disputed tax - HELD THAT:- 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 Accordingly, the appeal of the assesses is dismissed as withdrawn.... ... ... Issues:
Withdrawal of appeal under Vivad Se Vishwas Act, 2020.

Analysis:
The appeal was filed by the assessee against the order of the ld. CIT(A)-3, Jaipur dated 23/03/2018 for the A.Y. 2014-15. The hearing of the appeal took place through a video conference due to the Covid-19 Pandemic. The assessee's counsel submitted an application for withdrawal of the appeal, citing the assessee's decision to seek resolution under the Vivad Se Vishwas Act, 2020 for the settlement of disputed tax. The application mentioned that the assessee had filed the necessary forms under the Act and received the certificate from PCIT-2, Jaipur. The ld DR did not object to the withdrawal of the appeal, acknowledging the assessee's intention to settle the matter under the Vivad Se Vishwas scheme.

The Tribunal, considering that the assessee had already initiated the process to settle the tax dispute under the Vivad Se Vishwas Act, 2020, allowed the withdrawal of the appeal. Consequently, the appeal of the assessee was dismissed as withdrawn. The order was pronounced in the open court on 22nd December 2020. Vivad Se Vishwas scheme - assessee has opted for seeking resolution under Vivad Se Vishwas Act, 2020 for settlement of disputed tax - HELD THAT:- 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 Accordingly, the appeal of the assesses is dismissed as withdrawn. Sh. Manoj Kumar Johar Versus D.C.I.T., Circle, Sikar, Vice Versa
Income Tax
2017 (7) TMI 1379 - ITAT JAIPUR - TMI
ITAT JAIPUR - AT
Dated:- 27-7-2017
ITA No. 552/JP/2018 - -
Income Tax
SHRI SANDEEP GOSAIN AND SHRI VIKRAM SINGH YADAV, JJ. Appellant by : : Shri Vikash Rajvanshi (CA) Respondent by : Shri A.S. Nehra (Addl.CIT-DR) ORDER SHRI SANDEEP GOSAIN, J. This appeal has been filed by the assessee against the order of the ld. CIT(A)-3, Jaipur dated 23/03/2018 for the A.Y. 2014-15. 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 respect to the above stated subject, we want to state that the assessee has opted for seeking resolution under Vivad Se Vishwas Act, 2020 for settlement of disputed tax. The assessee has filed Form 1 for Declaration and undertaking under DTVSV vide acknowledgement no. 327936111210320 dated 21.03.2020 for AY 2014-15 and Form 3 for certificate u/s 5(1) of the Direct tax Vivad Se Vishwas Act, 2020 has been received today from PCIT-2, Jaipur vide certificate No. 828462600161220 ON DATED 16.12.2020. Hence, we are withdrawing our above appeal so that we can proceed with DTVSV. Please consider our request and oblige. Thanking you For MANOJ KUMAR JOHARI (VIKASH RAJVANSHI) FCA, LLB, 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 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 22nd December, 2020.
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