INCOME TAX OFFICER, WARD-2-1, JAIPUR V. M/S SUNSTAR GEMS CORPORATION, JAIPUR

CO 17/JPR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0181 (ITAT-JAIPUR)
• Duration Of Justice: 11 month(s) 26 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 24-06-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 28-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA CIT DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH B, JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM C.O. NO. 17/JP/2019 (ARISING OUT OF ITA NO. 638/JP/2019) FU/KZKJ.K O'KZ @ ASSESSMENT YEAR : 2008-09 M/S SUNSTAR GEMS CORPORATION, 3978, MSB KA RASTA, JOHARI BAZAR, JAIPUR. CUKE VS. THE INCOME TAX OFFICER, WARD 2(1) JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO. AAPFS 2043 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE (WITHDRAWAL APPLICATION) JKTLO DH VKSJ LS@ REVENUE BY : MS. CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 24/06/2020. ?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 24 /06/2020. VKNS'K@ ORDER PER VIJAY PAL RAO, J.M. THIS CROSS OBJECTION BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 11/02/2019 OF LD. CIT (A)-1, JAIPUR FOR THE ASSESSMENT YEAR 2008-09 AND IN RESPONSE TO THE APPEAL OF THE REVENUE IN ITA NO. 638/JP/2019. 2. THE ASSESSEE VIDE ITS LETTER DATED 19/06/2020 HAS REQUESTED TO GRANT PERMISSION TO WITHDRAW THE PRESENT C.O.. THE RELEVANT PART OF THE LETTER OF THE ASSESSEE IS AS UNDER: WITH REFERENCE TO ABOVE, IT IS SUBMITTED THAT THE ASSESSEE HAD FILED CROSS OBJECTIONS VIDE C.O. NO. 17/JP/19 IN REFERENCE TO APPEAL OF THE DEPARTMENT, APPEAL NO. 638/JP/2019. SINCE THE APPEAL OF THE 2 CO NO. 17/JP/2019 M/S SUNSTAR GEMS CORPORATION VS ITO DEPARTMENT HAS BEEN DISMISSED VIDE ORDER DATED 09/06/2020, WE HEREBY WITHDRAW THE CROSS OBJECTIONS FILED AND THE SAME MAY KINDLY BE PERMITTED. 3. THE LD DR HAS RAISED NO OBJECTION, IF THE C.O. OF THE ASSESSEE IS ALLOWED TO BE WITHDRAWN. ACCORDINGLY, IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE WHERE THE APPEAL OF THE REVENUE WAS ALREADY DISMISSED BY THIS TRIBUNAL VIDE ORDER DATED 09/06/2020, WE ALLOW THE ASSESSEE TO WITHDRAW THE PRESENT C.O. AS REQUESTED. 4. IN THE RESULT, THE PRESENT C.O. OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH JUNE, 2020. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKWO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 24/06/2020. *RANJAN VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S SUNSTAR GEMS CORPORATION, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- THE ITO WARD 2(1), JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE {CO NO. 17/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR