SHRI SANTOSH KUMAR, Jaipur V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, Jaipur

ITA 1083/JPR/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6949 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 17-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: HEMANG GARGIEYA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,A JAIPUR JH LAANHI XKSLKBZ] 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. 1083/JP/2018 FU/KZKJ.K O'KZ @ ASSESSMENT YEAR : 2003-04 SHRI SANTOSH KUMAR 45, SURENDRAPAL COLONY, NEW SANGANER ROAD, JAIPUR. CUKE VS. THE ACIT, CIRCLE-2, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO. AFDPK2295P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI HEMANG GARGIEYA (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SMT. MONISHA CHOUDHARY (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING: 05/04/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 05/04/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-I, JAIPUR DATED 30.07.2018 FOR THE ASSESSMENT YEAR 2003-04. 2. 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:- HON'BLE SIR, IN THIS CONNECTION IT IS SUBMITTED THAT WE HAVE FILED AN APPLICATION TO OPT VIVAD SE VISHWAS SCHEME, 2020 ON DATED 24.12.2020 AND THE APPROVAL FROM CIT(A) IS AWAITED FOR. ITA NO. 1083/JP/2018 SHRI SANTOSH KUMAR VS. ACIT 2 IN THIS CONNECTION, IT IS SUBMITTED THAT AS INSTRUCTED BY THE ABOVE CAPTIONED CLIENT, IT IS HEREBY PRAYED THAT THE ABOVE APPEAL PLEASE BE TREATED AS WITHDRAWN WITH IMMEDIATE EFFECT INASMUCH AS THE ASSESSEE HAS OPTED FOR SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME-2020. A FORMAL ORDER TO THIS EFFECT MAY KINDLY BE PASSED AT AN EARLY DATE AND OBLIGE. THANKING YOU. YOURS FAITHFULLY, FOR MAHENDRA GARGIEYA & ASSOCIATES. (ADV. MAHENDRA GARGIEYA, 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 THIS APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 6. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 05/04/2021. SD/- SD/- FOE FLAG ;KNO LANHI XKSLKBZ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 05/04/2021. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI SANTOSH KUMAR, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ACIT, CIRCLE-2, JAIPUR. ITA NO. 1083/JP/2018 SHRI SANTOSH KUMAR VS. ACIT 3 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 {ITA NO. 1083/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR