M/s. Pawan Prakash Goyal, HUF, JODHPUR V. ITO, CHURU

ITA 123/JODH/2016

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4698 (ITAT-JODHPUR)
• Duration Of Justice: 5 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 28-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONISHA
• Keywords: Revision of order
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA NOS. 122 & 123/JODH/2016 (ASSESSMENT YEARS : 2008-09 & 2010-11 ) M/S PAWAN PRAKASH GOYAL HUF, C/O U.C. JAIN & ASSOCIATES, SHATRUNJAY, HARI SINGH NAGAR, PALI JODHPUR VS THE ITO, WARD-1, CHURU (APPELLANT) (RESPONDENT) PAN:AAFHP0749E REVENUE BY SMT. MONISHA, JCIT DR ASSESSEE BY SH RAJENDRA JAIN, ADVOCATE DATE OF HEARING 28.09.2021 DATE OF PRONOUNCEMENT 28.09.2021 O R D E R PER N. K. SAINI, V.P. BOTH THE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS EACH DT. 22.03.2016 OF LD. PR. COMMISSIONER OF INCOME TAX-3, JAIPUR 2. THE LD. COUNSEL FOR THE ASSESSEE IN BOTH THE APPEALS HAS FURNISHED SEPARATE APPLICATIONS EACH DT 23.9.2021, CONTAINING SIMILAR CONTENTS FOR WITHDRAWAL OF THESE APPEALS STATING THEREIN AS UNDER: DATE: 23.09.2021 SUB: APPLICATION FOR GRANT OF PERMISSION OF WITHDRAWAL OF APPEAL. HON'BLE SIR, 2 SINCE THE LD. AO HAS PASSED THE ASSESSMENT ORDER IN CONSEQUENCE TO ORDER U/S 263 OF THE ACT AND AGAINST THE ASSESSMENT ORDER THE ASSESSEE HAS FILED THE APPEAL BEFORE CIT(A). THEREAFTER THE ASSESSEE HAD OPTED THE SCHEME OF VIVAD SE VISHWA. THEREFORE, I REQUEST KINDLY ALLOWED TO ME FOR WITHDRAW THE PRESENT APPEAL AND OBLIGE. THANKING YOU, YOUR FAITHFULLY, FOR PAWAN PRAKASH GOYAL HUF SD/- [KARTA] 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE ASSESSEE HAS AVAILED THE IMMUNITY SCHEME I.E VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM-3 BEARING CERTIFICATE NOS. 272038510230221 & 272092580230221 RESPECTIVELY, IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEALS OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4. THE LD. DR DID NOT OBJECT IF APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMISSED. (ORDER PRONOUNCED IN THE COURT ON 28.09.2021) SD/- SD/- (SANDEEP GOSAIN) (N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT DATED . 28.09.2021 . . 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5. , , / DR, ITAT, JODHPUR 6. / GUARD FILE / BY ORDER / ASSISTANT REGISTRAR