M/S. KAYATHWAL INTERNATIONAL, JAIPUR V. ACIT, CIRCLE-6, JAIPUR

ITA 1314/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6978 (ITAT-JAIPUR)
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 29-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RUNI PAUL DCIT DR DHK
• Assessee Lawyers: S L PODDAR
• Section: 143(3)

Judgement Text

1 VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,B JAIPUR JH JESK LH-'KEKZ] YS[KK LNL; ,O LAANHI XKSLKBZ] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOS AIN, JM VK;DJ VIHY LA-@ ITA NO.1314/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2003-04 M/S. KAYATHWAL INTERNATIONAL 105, USHA COLONY, OPP. KALGIRI EYE HOSPITAL, MALVIYA NAGAR, JAIPUR CUKE VS. THE ACIT CIRCLE - 6 JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAGFM 7044 L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI S.L. PODDAR, ADVOCATE JKTLO DH VKSJ LS@ REVENUE BY: SMT. RUNI PAUL ,ADDL.DCIT DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 09/09/2020 MN?KKS'K.KK DH RKJH[K@ DATE OF PRONOUNCEMENT: 09/09/2020 VKNS'K@ ORDER PER SANDEEP GOSAIN, J.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT (A)-2, JAIPUR DATED 22.11.2019 FOR THE ASSESSMENT YEAR 2003- 04 PASSED UNDER SECTION 143(3) R.W.S. 260 OF THE IN COME TAX ACT, 1961 (IN SHORT THE ACT). DUE TO PREVAILING COVID-19 PANDEMIC CONDITION, THE HEARING OF THE APPEAL IS CONCLUDED THROUGH VIDE O CONFERENCE. 2. DURING THE COURSE OF HEARING, THE LD.AR OF THE ASSESSEE HAS PRAYED FOR SEEKING ADJOURNMENT ON THE GROUND THAT THE ASSE SSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME-2020 TO SETTLE HIS TAX LI ABILITY WITH THE ITA NO. 1314/JP/2019 M/S. KAYATHWAL INTERNATIONAL VS ACIT , CIRCLE -6, JAIPUR 2 DEPARTMENT. THE BENCH NOTED THAT SINCE THE ASSESSEE HAS ALREADY OPTED FOR RESOLUTION OF DISPUTE AND TAX LIABILITY UNDER VIVA D SE VISHWAS SCHEME- 2020, THEREFORE, IT IS NOT IMPERATIVE TO GRANT ADJ OURNMENT TO THE ASSESSEE. HENCE, THE APPEAL OF THE ASSESSEE IS DISMISSED AS N O CAUSE OF ACTION SUBSISTS FOR MAINTENANCE OF THE PRESENT APPEAL FOR WHICH THE LD. DR HAS NO OBJECTION. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, THE APPEAL OF THE ASSESSEE IS DISMISSED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED ORDER PRONOUNCED IN THE OPEN COURT ON 09 /09/2 020. SD/- SD/- JESK LH-'KEKZ LANHI XKSLKBZ (RAMESH C. SHARMA) (SANDEEP GOSAI N) YS[KKLNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 09 /09/2020. *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT - M/S. KAYATHWAL INTERNATIONAL , JAIPUR 2. IZR;FKHZ@ THE RESPONDENT-THE ACIT, CIRCLE - 6, 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. 1314/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSTT. REGISTRAR