SHRI GHANSHYAM AGARWAL, JAIPUR V. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AJMER

ITA 1124/JPR/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9483 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 16-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

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. 1124/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2016-17 SH. GHANSHYAM AGARWAL, C-72 VALMIKI MARG, VAISHALI NAGAR, JAIPUR CUKE VS. DCIT, CENTRAL CIRCLE, AJMER LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: ABEPA2311B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : MISS SHIVANGI SAMDHANI (CA) JKTLO DH VKSJ LS @ REVENUE BY: SMT. MONISHA CHOUDHARY(ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 05/03/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 15/03/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-2, UDAIPUR DATED 28/06/2019 FOR THE A.Y. 2016-17. 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. AT THE TIME OF HEARING, THE ASSESSEE FURNISHED AN APPLICATION FOR WITHDRAWAL OF THIS APPEAL. THE CONTENTION MADE IN THE SAID APPLICATION READS AS UNDER: IT IS MOST HUMBLY SUBMITTED THAT THE QUANTUM APPEAL OF THE ASSESSEE FOR A.Y. 2016-17 IS PENDING BEFORE THE HON'BLE BENCH IN ITA NO. 1124/JP/19. ITA 1124/JP/2019_ SH. GHANSHYAM AGARWAL, JAIPUR VS DCIT, AJMER 2 IT IS SUBMITTED THAT THE HON'BLE FINANCE MINISTER IN HER BUDGET SPEECH OF 2020 ANNOUNCED A DISPUTE RESOLUTION SCHEME VIVAD SE VISHWAS. THE SCHEME WAS FORMULATED INTO THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (DTVSV) ON 17 TH MARCH, 2020. THE ACT PROVIDES THAT ANY ASSESSEE WHOSE APPEAL WAS PENDING AS ON 31 ST JANUARY, 2020 CAN SETTLE HIS DISPUTE BY FILING A DECLARATION U/S 4(1) OF DTVSV IN FORM-1 AND FORM-2. THE ABOVE MENTIONED APPEAL WAS PENDING AS ON 31 ST JANUARY, 2020. THE APPEAL HAS NOT BEEN DECIDED TILL DATE, THEREFORE, THE ASSESSEE IS ELIGIBLE FOR OPTING THE SCHEME. THE ASSESSEE FILED DECLARATION IN FORM-1 AND FORM-2 ON 09/05/2020 BEFORE THE DESIGNATED AUTHORITY. ON 30/01/2021, THE ASSESSEE RECEIVED FORM-3 I.E. FORM FOR CERTIFICATE U/S 5(1) OF DTVSV FROM DESIGNATED AUTHORITY. SECTION 4(2) OF DTVSV, PROVIDES THAT WHERE DECLARATION HAS BEEN FILED BY THE ASSESSEE THE APPEAL SHALL BE DEEMED TO BE WITHDRAWN FROM THE DATE ON WHICH CERTIFICATE U/S 5(1) OF DTVSV IS ISSUED BY THE DESIGNATED AUTHORITY. HENCE, IN THE PRESENT CASE, THE APPEAL OF THE ASSESSEE STANDS WITHDRAWN ON 30.01.2021. IN VIEW OF ABOVE YOU ARE REQUESTED TO KINDLY TREAT THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN AND NECESSARY ACTION MAY PLEASE BE TAKEN. SUBMITTED MOST RESPECTFULLY FOR GHAN SHYAM AGRAWAL (SHIVANGI SAMDHANI) A/R ITA 1124/JP/2019_ SH. GHANSHYAM AGARWAL, JAIPUR VS DCIT, AJMER 3 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 ASSESSEE IS DISMISSED AS WITHDRAWN. 6. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15/03/2021. 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:- 15/03/2021 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SH. GHANSHYAM AGARWAL, JAIPUR 2. IZR;FKHZ @ THE RESPONDENT- DCIT, CENTRAL CIRCLE, AJMER 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. 1124/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR