MRS. ANJANA BHAGCHANDKA, MUMBAI V. DCIT, CENTRAL CIRCLE, KOTA

ITA 1329/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7271 (ITAT-JAIPUR)
• Duration Of Justice: 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 03-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MISS. CHANCHAL MEENA ACIT
• Keywords: Competent authority
• Section: 271(1)(c)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,V.C. DB JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA. NO. 1329/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2015-16 MRS. ANJANA BHAGCHANDKA 51, RITU APARTMENT, DONGARSI ROAD, MALABAR HILLS, MUMBAI. CUKE VS. THE DCIT, CENTRAL CIRCLE, KOTA. TOLFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AGKPB 0194 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI GULSHAN AGARWAL (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : MISS. CHANCHAL MEENA (ACIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 03/09/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 03/09/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE ORDER OF LD. CIT(A)-II, UDAIPUR DATED 20.09.2019 CONFIRMING THE LEVY OF PENALTY U/S 271(1)(C) AMOUNTING TO RS 20,895/- BY THE ASSESSING OFFICER FOR THE ASSESSMENT YEAR 2015-16. 2. THE LD A/R HAS STATED AT THE BAR THAT THE ASSESS EE HAS FILED A PETITION UNDER VIVAD SE VISHWAS SCHEME-2020 TO SE TTLE THE AFORESAID PENALTY IMPOSED BY THE AO AND CONFIRMED BY THE LD. CIT(A) AND THE ITA NO. 1329/JP/2019 MRS. ANJANA BHAGCHANDKA VS DCIT 2 SAID PETITION HAS RECENTLY BEEN ACCEPTED AND FORM 3 ISSUED BY THE COMPETENT AUTHORITY. IT WAS ACCORDINGLY REQUESTED T HAT THE ASSESSEE MAY BE ALLOWED TO WITHDRAW THE PRESENT APPEAL. 3. THE LD. DR IS HEARD WHO DID NOT RAISE ANY SPECI FIC OBJECTION IN ACCEPTING THE SAID PRAYER OF WITHDRAWAL OF APPEAL B Y THE ASSESSEE. 4. IN VIEW OF ABOVE, THE PRAYER OF THE ASSESSEE IS ACCEPTED AND THE APPEAL IS DISMISSED AS WITHDRAWN BY THE ASSESSEE. ORDER PRONOUNCED IN THE OPEN COURT ON 03/09/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 03/09/2020. *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- MRS. ANJANA BHAGCHANDKA, MUMBAIL. 2. IZR;FKHZ@ THE RESPONDENT- DCIT, CENTRAL CIRCLE, KOTA. 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. 1329/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR