UNITED DEVELOPERS, JAIPUR V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

ITA 1237/JPR/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9390 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 30-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROONI PAULADDL CIT DHK

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. 1237/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2013-14 M/S UNITED DEVELOPERS, 29, CHORDIA ENCLAVE, JANPATH, SHYAM NAGAR, JAIPUR. CUKE VS. D.C.I.T., CIRCLE-2, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AACFU 5855 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI DEEPAK SHARMA (CA) JKTLO DH VKSJ LS @ REVENUE BY: SMT. ROONI PAUL(ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 02/03/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 03/03/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), KOTA DATED 09/03/2018 FOR THE A.Y. 2013-14. 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. THE LD. COUNSEL APPEARING ON BEHALF OF THE ASSESSEE HAS FURNISHED AN APPLICATION FOR WITHDRAWAL OF THIS APPEAL. THE CONTENTION MADE IN THE SAID APPLICATION READS AS UNDER: 1. THE ABOVE CASE IS FIXED FOR HEARING ON 02/03/2021 BEFORE THE HONBLE BENCH. ITA 1237/JP/2018_ M/S UNITED DEVELOPERS VS DCIT 2 2. IN THIS REGARD, IT IS SUBMITTED THAT THE ASSESSE HAD ADOPTED VIVAD SE VISHWAS SCHEME AND REQUIRED FORM 1 & 2 UNDER VSVS WERE BEEN FILED ON 09/10/2020 (COPY ENCLOSED). 3. LD. PCIT, JAIPUR-1 HAS GRANTED THE APPROVAL BY ISSUING FORM-3 DATED 13/01/2021 (COPY ENCLOSED). 4. UNDER THESE CIRCUMSTANCES, WITH THE LEAVE OF YOUR HONOURS, THE APPEAL IS BEING WITHDRAWN. THANKING YOU YOURS FAITHFULLY (VINOD KUMAR GUPTA) CA/AR 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 THE LD DR HAS RAISED NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS ALLOWED TO BE WITHDRAWN. 5.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 ITS APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSES IS DISMISSED AS WITHDRAWN. 6. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03 RD MARCH, 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:- 03/03/2021 *RANJAN ITA 1237/JP/2018_ M/S UNITED DEVELOPERS VS DCIT 3 VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- UNITED DEVELOPERS, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE D.C.I.T., CIRCLE-2, JAIPUR. 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. 1237/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR