DINESH GUPTA, JAIPUR V. DY.CIT CIRCLE-2, JAIPUR, JAIPUR

ITA 1215/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8571 (ITAT-JAIPUR)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 24-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA ACIT
• Section: 143(3); 147; 2

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,A JAIPUR JH JESK LH0 KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PA L RAO, JM VK;DJ VIHY LA- @ ITA NO. 1215/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2009-10 SHRI DINESH GUPTA C-380, SHIV PATH, KINGS ROAD, NIRMAN NAGAR, JAIAPUR. CUKE VS. DY. COMMISSIONER OF INCOME TAX, CIRCILE-2, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAPPG 1958 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : MISS CHANCHAL MEENA (ACIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 15/07/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 15/07/2020 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-I, JAIPUR DATED 04.07.2019 FOR THE A.Y. 2008 -09 IN THE MATTER OF ORDERS PASSED BY THE A.O. U/S 147 R.W.S. 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. THE ASSESSEE SENT E-MAIL AND REQUESTED FOR WITHD RAWAL OF THE PRESENT APPEAL IN VIEW OF THE FACT THAT THE ASSESSE E HAS OPTED FOR ITA NO. 1215/JP/2019 SHRI DINESH GUPTA VS. DCIT 2 VIVAD SE VISHWAS SCHEME-2020 TO SETTLE HIS TAX LI ABILITY WITH THE DEPARTMENT. A COPY OF APPLICATION DATED 30.06.2020 IS ALSO FILED. THE LD. DR HAS RAISED NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS ALLOWED TO BE WITHDRAWN. ACCORDINGLY, IN VIEW OF REQUEST OF THE ASSESSEE AS WELL AS THE FACT THAT THE ASSESSEE HAS ALREADY OPTED FOR RESOLUTION OF DISPUTE AND TAX LIABILITY UNDER VIVAD SE VISHWAS SCHEME-20 20 THE APPEAL OF THE ASSESSEE IS ALLOWED TO BE WITHDRAWN AND CONSEQU ENTLY THE SAME IS DISMISSED AS WITHDRAWN. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15/07/2020. SD/- SD/- FOT; IKY JKO JESK LH0 KEKZ (VIJAY PAL RAO) (RAMESH. C. SHARMA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 15/07/2020. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI DINESH GUPTA, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- DCIT, CIRCLE-2, 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. 1215/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR