SHRI ROHIT GUPTA, JAIPUR V. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

ITA 115/JPR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0874 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 31-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RUNI PAL CIT A
• Assessee Lawyers: S R SHARMA; R K BHATRA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR TFLVL JH IH-IH-HKV~V] V/;{K ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: JUSTICE SHRI P.P. BHATT, PRESIDENT & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA. NO. 115/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2014-15 SHRI ROHIT GUPTA 402, NEEL KANTH HEIGHT, NEAR RAM MANDIR, HAWA SADAK, JAIPUR. CUKE VS. THE DCIT, CENTRAL CIRCLE-3, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AGWPG 3952 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. S. R. SHARMA (CA) & SH. R. K. BHATRA (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SMT. RUNI PAL (ADDL.CIT) A LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 01/12/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 22/12/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE ORDER OF LD. CIT(A)-4, JAIPUR DATED 03.11.2017 CONFIRMING THE LE VY OF PENALTY U/S 271AAB FOR THE ASSESSMENT YEAR 2014-15. 2. THE LD A/R HAS STATED THAT THE ASSESSEE HAS FIL ED A PETITION UNDER VIVAD SE VISHWAS SCHEME-2020 TO SETTLE THE AFORES AID PENALTY MATTER AND THE SAID PETITION HAS BEEN ACCEPTED AND FORM 3 HAS BEEN ISSUED ON 21.10.2020 BY THE DESIGNATED AUTHORITY. IT WAS ACCO RDINGLY REQUESTED THAT THE ASSESSEE MAY BE ALLOWED TO WITHDRAW THE PR ESENT APPEAL. ITA NO. 115/JP/2018 SHRI ROHIT GUPTA VS. DCIT 2 3. THE LD. DR IS HEARD WHO DID NOT RAISE ANY SPECI FIC OBJECTION IN ACCEPTING THE SAID PRAYER OF WITHDRAWAL OF APPEAL B Y THE ASSESSEE. 4. IN VIEW OF ABOVE, THE PRAYER OF THE ASSESSEE IS ACCEPTED AND THE APPEAL IS DISMISSED AS WITHDRAWN BY THE ASSESSEE. ORDER PRONOUNCED IN THE OPEN COURT ON 22/12/2020. SD/- SD/- TFLVL IH-IH-HKV~V FOE FLAG ;KNO (JUSTICE, P.P. BHATT) (VIKRAM SINGH YADAV) V/;{K KK K @ PRESIDENT YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 22/12/2020. GANESH KUMAR VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI ROHIT GUPTA, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- DCIT, CENTRAL CIRCLE-3, 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 { ITA NO. 115/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR