DCIT, CIRCLE-4, JAIPUR V. SHRI NAWAL KISHORE DANGAYACH, JAIPUR

ITA 1270/JPR/2019

• Counselvise Citation: [2020] 129 COUNSELVISE.COM (IT) 9862 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 08-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S NEHRA
• Assessee Lawyers: P C PARWAL CA DHK
• 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. 1270/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2012-13 D.C.I.T., CIRCLE-4, JAIPUR. CUKE VS. SH. NAWAL KISHORE DANGAYACH, A-34A, RAM NAGAR, SHASTRI NAGAR, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: ABXPD 6074 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT C.O. NO. 26/JP/2019 (ARISING OUT OF ITA NO. 1270/JP/2019 (ASSESSMENT YEAR: 2012-13) SH. NAWAL KISHORE DANGAYACH, A-34A, RAM NAGAR, SHASTRI NAGAR, JAIPUR. CUKE VS. D.C.I.T., CIRCLE-4, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: ABXPD 6074 D OBJECTOR RESPONDENT VK;DJ VIHY LA -@ ITA NO. 1272 /JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2014-15 D.C.I.T., CIRCLE-4, JAIPUR. C UKE VS. SH. NAWAL KISHORE DANGAYACH, A-34A, RAM NAGAR, SHASTRI NAGAR, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: ABXPD 6074 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA -@ ITA NO. 1273/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2014-15 D.C.I.T., CIRCLE-4, JAIPUR. C UKE VS. SH. NAWAL KISHORE DANGAYACH (HUF), A-34A, RAM NAGAR, SHASTRI NAGAR, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: ABXPD 6074 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT ITA 1270, 1272 & 1273/JP/2019 & CO 26/JP/2019_ DCIT VS NAWAL KISHORE DANGAYACH 2 JKTLO DH VKSJ LS @ REVENUE BY: SHRI A.S. NEHRA (ADDL.CIT-DR) FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI P.C. PARWAL (CA) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 21/12/2020 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 22/12/2020 VKNS'K@ ORDER PER: BENCH THESE ARE THE APPEALS FILED BY THE REVENUE AND THE CROSS OBJECTION FILED BY THE ASSESSEE ARISE AGAINST THE SEPARATE ORDERS OF THE LD. CIT(A), AJMER ALL DATED 25/03/2019 FOR THE A.Y. 2012-13 AND 2014-15 RESPECTIVELY. 2. THE HEARING OF THE APPEALS AND C.O. WERE CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. ALL THESE APPEALS OF THE REVENUE AND CROSS OBJECTION OF THE C.O. HAVE COMMON ISSUES, THEREFORE, ALL WERE HEARD TOGETHER AND FOR THE SAKE OF CONVENIENCE, A COMMON ORDER IS BEING PASSED. 4. AT THE TIME OF HEARING, THE LD. AUTHORIZED REPRESENTATIVE APPEARING ON BEHALF OF THE HAS FURNISHED APPLICATIONS FOR WITHDRAWAL OF THESE APPEALS. THE CONTENTION MADE IN ONE OF 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 ITA 1270, 1272 & 1273/JP/2019 & CO 26/JP/2019_ DCIT VS NAWAL KISHORE DANGAYACH 3 ISSUED BY THE PCIT, JAIPUR-2. 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 ACCOUNTANT 4. THE LD DR HAS RAISED NO OBJECTION IF THE APPEALS ARE 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 THEIR APPEALS. ACCORDINGLY, ALL THESE APPEALS OF THE ASSESSES ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, THESE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND DECEMBER, 2020. 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:- 22/12/2020 *RANJAN VKNS 'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- THE D.C.I.T., CIRCLE-4, JAIPUR. ITA 1270, 1272 & 1273/JP/2019 & CO 26/JP/2019_ DCIT VS NAWAL KISHORE DANGAYACH 4 2. IZR;FKHZ @ THE RESPONDENT- SH. NAWAL KISHORE DANGAYACH, 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. 1270, 1272 & 1273/JP/2019 & CO 26/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR