COMMUNITY HEALTH CENTRE, MEDICAL HEALTH AND FAMILY WELFARE, AJMER V. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CELL, TDS, GHAZIABAD

ITA 1017/JPR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0100 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 05-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA CIT DHK
• Keywords: TDS
• Section: 2

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES B, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA -@ ITA NOS.1014, 1015, 1016, 1017, 1018 & 1019/JP/2019 FINANCIAL YEARS: 2017-18 & 2018-19 (24Q 1 ST , 2 ND & 4 TH QUARTER) COMMUNITY HEALTH CENTRE, MEDICAL HEALTH & FAMILY WELFARE, GURJAR MOHALLA, HARMADA, AJMER-305812. CUKE VS. A.C.I.T., CPC-TDS, GAZIABAD. TAN NO.: JDHC03487B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : WITHDRAWAL APPLICATION JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING: 25/06/2020 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 25/06/2020 VKNS'K@ ORDER PER: BENCH THESE SIX APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SIX SEPARATE ORDERS ALL DATED 20/05/2019 OF LD. CIT(A), AJMER FOR THE FINANCIAL YEARS 2017-18 & 2018-19 (24Q 1 ST , 2 ND & 4 TH QUARTER). 2. IN ALL THESE APPEALS, COMMON ISSUES ARE INVOLVED, THEREFORE, FOR THE SAKE OF CONVENIENCE AND BREVITY, A COMMON ORDER IS BEING PASSED. THE HEARING OF THESE APPEALS WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. THE ASSESSEE HAS FILED AN APPLICATION DATED 18/6/2020 WHEREBY IT IS EXPLAINED THAT THE ASSESSEE ITA 1014 TO 1019/JP/2019_ COMMUNITY HEALTH CENTRE VS ACIT, CPC-TDS 2 HAS OPTED FOR VIVAD SE VISHWAS SCHEME INTRODUCED BY THE GOVERNMENT OF INDIA AND THEREFORE, THE ASSESSEE DOES NOT WANT TO PURSUE THE PRESENT APPEALS AND THE SAME MAY BE DISMISSED AS WITHDRAWN. ACCORDINGLY, THE ASSESSEE IS SEEKING PERMISSION TO WITHDRAW ALL THESE SIX APPEALS. 3. THE LD DR HAS RAISED NO OBJECTION IF THE APPEALS OF THE ASSESSEE ARE ALLOWED TO BE WITHDRAWN IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY OPTED FOR VIVAD SE VISHWAS SCHEME. 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 APPEALS. ACCORDINGLY, ALL THESE SIX APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, ALL THESE SIX APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH JUNE, 2020. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 25/06/2020 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- COMMUNITY HEALTH CENTRE, AJMER. 2. IZR;FKHZ @ THE RESPONDENT- THE A.C.I.T., CPC-TDS, GAZIABAD. ITA 1014 TO 1019/JP/2019_ COMMUNITY HEALTH CENTRE VS ACIT, CPC-TDS 3 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 1014 TO 1019/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR