SHRI RAKESH KUMAR JAIN, JAIPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

ITA 1043/JPR/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9389 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 10-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONISHA CHOUDHARYADDL CIT DHK

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 LANHI XLKA ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA -@ ITA NO. 1042 & 1043/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEARS : 2012-13 AND 2013-14 RAKESH KUMAR JAIN, E-142, AMBA BARI, JAIPUR. CUKE VS. A.C.I.T., CIRCLE-4, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: ABKPJ 0369 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI ASHISH SHARMA (ADV) JKTLO DH VKSJ LS @ REVENUE BY: SMT. MONISHA CHOUDHARY(ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 02/03/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 03/03/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. BOTH ARE THE APPEALS FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF THE LD. CIT(A)-2, JAIPUR BOTH DATED 20/07/2018 FOR THE A.Y. 2012-13 AND 2013-14 RESPECTIVELY. 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 BOTH THESE APPEALS. THE CONTENTION OF THE SAID APPLICATION READS AS UNDER: ITA 1042 & 1043/JP/2018_ RAKESH KUMAR JAIN VS ACIT 2 IN RESPECT OF ABOVE IT IS MOST RESPECTFULLY SUBMITTED THAT THE ASSESSE HAD APPLIED FOR SETTLEMENT OF DISPUTE WITH INCOME TAX DEPARTMENT IN ABOVE APPEALS WHICH HAS BEEN ACCEPTED BY PRINCIPAL COMMISSIONER OF INCOME TAX IN VIVAD SE VISHWAS SCHEME (COPY OF FORM NO. 3 ISSUED BY THE DEPARTMENT IS ANNEXED HEREWITH). IT IS THEREFORE PRAYED TO ALL PERMIT THE ASSESSE TO WITHDRAW THE ABOVE MENTIONED APPEALS. THANKING YOU YOURS SINCERELY ASHISH SHARMA A/R 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 THE LD DR HAS RAISED NO OBJECTION IF THE APPEALS OF THE ASSESSEE ARE ALLOWED TO BE WITHDRAWN. 5.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, BOTH THESE APPEALS OF THE ASSESSES ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, THESE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03 RD MARCH, 2021. SD/- SD/- FOE FLAG ;KNO LANHI XLKA (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 03/03/2021 *RANJAN ITA 1042 & 1043/JP/2018_ RAKESH KUMAR JAIN VS ACIT 3 VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI RAKESH KUMAR JAIN, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE A.C.I.T., CIRCLE-1, JAIPUR. 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. 1042 & 1043/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR