DCIT, CENTRAL CIRCLE, ALWAR V. SHRI BABU LAL DATA, ALWAR

ITA 1234/JPR/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3286 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 30-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 22

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 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. 1234/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2016-17 A.C.I.T., CENTRAL CIRCLE, ALWAR. C UKE VS. SHRI BABU LAL DATA, 20,21 & 22, OLD IND. AREA, ALWAR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AAQPD 7663 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA -@ ITA NO. 1355/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2016-17 SHRI BABU LAL DATA, 20,21 & 22, OLD IND. AREA, ALWAR. C UKE VS. D.C.I.T., CENTRAL CIRCLE, ALWAR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AAQPD 7663 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA -@ ITA NO. 28/JP/2020 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2016-17 A.C.I.T., CENTRAL CIRCLE, ALWAR. C UKE VS. SHRI BABU LAL DATA, 20,21 & 22, OLD IND. AREA, ALWAR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AAQPD 7663 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY: SHRI A.S. NEHRA(ADDL.CIT) FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY: SHRI P.C. PARWAL (CA) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 16/02/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 22/02/2021 ITA 1234 & 1355/JP/2019 & 28/JP/2020_ ACIT VS. SH. BABU LAL DATA 2 VKNS'K@ ORDER PER: BENCH THESE ARE THE APPEALS AND CROSS APPEALS FILED BY THE REVENUE AND THE ASSESSEE ARISE AGAINST THE SEPARATE ORDERS OF THE LD. CIT(A)-4, JAIPUR DATED 26/08/2019 AND 11/10/2019 FOR THE A.Y. 2016-17. 2. SINCE, COMMON ISSUES ARE INVOLVED IN ALL THESE APPEALS, THEREFORE, ALL ARE CLUBBED AND HEARD TOGETHER AND FOR THE SAKE OF CONVENIENCE, A COMMON ORDER IS BEING PASSED. 3. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 4. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED APPLICATION FOR WITHDRAWAL OF THESE APPEALS. THE CONTENTION MADE IN THE SAID APPLICATION READS AS UNDER: WITH REFERENCE TO ABOVE, IT IS TO SUBMIT THAT THE ASSESSEE WANTS TO WITHDRAW THE ABOVE APPEAL SINCE HE HAS OPTED TO SETTLE THE DISPUTE UNDER VIVAD SE VISHWAS ACT, 2020 FOR WHICH FORM NO. 3 HAS BEEN ISSUED BY THE PCIT(CENTRAL), JAIPUR. COPY OF FORM NO. 3 IS ENCLOSED FOR READY REFERENCE. IT IS, THEREFORE, REQUESTED THAT THE APPEAL FILED BY THE ASSESSEE BE TREATED AS WITHDRAWN. THANKING YOU YOURS FAITHFULLY FOR KALANI & CO. CHARTERED ACCOUNTANTS ITA 1234 & 1355/JP/2019 & 28/JP/2020_ ACIT VS. SH. BABU LAL DATA 3 5. THE LD DR HAS RAISED NO OBJECTION IF THE APPEALS OF THE ASSESSEE ARE ALLOWED TO BE WITHDRAWN. 6. 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 THESE APPEALS. ACCORDINGLY, THE APPEALS OF THE ASSESSES IS DISMISSED AS WITHDRAWN. 7. IN THE RESULT, APPEALS OF THE ASSESSEE AND THE REVENUE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND FEBRUARY, 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 FNUKA D@ DATED:- 22/02/2021 *RANJAN VKNS 'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- A.C.I.T./DCIT, CENTRAL CIRCLE, ALWAR. 2. IZR;FKHZ @ THE RESPONDENT- SHRI BABU LAL DATA, ALWAR. 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. 1234 & 1355/JP/2019 & 28/JP/2020) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR