SHRI PRATEEK BHAGCHANDKA, KOTA V. DCIT, CENTRAL CIRCLE, KOTA

ITA 1331/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6445 (ITAT-JAIPUR)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 03-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA 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 ,U-DS-LSUH] MIK/;{K ,OA JH LANHI XLKA ] U;KF;D LNL; DS LE{K BEFORE: SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANDEEP GOSAIN, JM VK;DJ VIHY LA -@ ITA NO. 1330, 1331, 1332 & 1333/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEARS : 2012-13 TO 2015-16 PRATEEK BHAGCHANDKA, 1-TA-12, VIGYAN NAGAR, KOTA. CUKE VS. D.C.I.T., CENTRAL CIRCLE, KOTA. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AIUPB 3446 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI VIJAY GOYAL (FCA) JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 16/09/2020 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 16/09/2020 VKNS'K@ ORDER PER: BENCH ALL THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF LD. CIT(A)-2, UDAIPUR ALL DATED 20/09/2019 FOR THE A.Y. 2012-13 TO 2015- 16 RESPECTIVELY. 2. THE HEARING OF THE APPEALS WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED APPLICATIONS FOR WITHDRAWAL OF THESE APPEALS. THE COMMON CONTENTION IN THE SAID APPLICATIONS READ AS UNDER: ITA 1330 TO 1333/JP/2019_ PRATEEK BHAGCHANDKA VS DCIT 2 THE ASSESSEE HAS OPTED VIVAD SE VISHWAS SCHEME FOR AY 2012-13. AS THE FORM -1 AND FORM -2 APPROVED BY THE PCIT CENTRAL, JODHPUR ON DATED 02/09/2020 AND HAS GIVEN THE CERTIFICATE IN FORM-3. NOW THE ASSESSEE IS TO SUBMIT THE FORM-4 ATTACHING THE PROOF OF WITHDRAWAL OF APPEAL FROM ITAT. THEREFORE, THE PRESENT APPLICATION IS BEING FILED BY THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL REFERRED TO ABOVE. . .. . THE COPY OF FORM-3 IS ALSO ATTACHED HEREWITH FOR YOUR REFERENCE. IT IS, THEREFORE, MOST HUMBLY REQUESTED THAT THE ASSESSEE MAY KINDLY BE PERMITTED TO WITHDRAW THE APPEAL AND THE SAME MAY PLEASE BE DISPOSED OFF AS WITHDRAWN. PRAYED ACCORDINGLY, FOR PRATEEK BHAGCHANDKA, MUKESH KASERA (A/R) 3. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS AVAILED THE IMMUNITY SCHEME I.E. VIVAD SE VISHWAS AND THE INCOME TAX DEPARTMENT HAS SINCE ISSUED FORM 3 BEARING CERTIFICATE NO. 513133040020920 FOR THE A.Y. 2012-13, CERTIFICATE NO. 513144850020920 FOR THE A.Y. 2013-14, CERTIFICATE NO. 513150830020920 FOR THE A.Y. 2014-15 AND CERTIFICATE NO. ITA 1330 TO 1333/JP/2019_ PRATEEK BHAGCHANDKA VS DCIT 3 513159150020920 FOR THE A.Y. 2015-16 IN RESPONSE TO THE APPLICATIONS FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEALS OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 4. THE LD. DR DID NOT OBJECT IF APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 5. IN VIEW OF THE ABOVE THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH SEPTEMBER, 2020. SD/- SD/- LANHI XLKA ,U-DS -LSUH (SANDEEP GOSAIN) (N.K. SAINI) U;KF;D LNL;@ JUDICIAL MEMBER MIK/;{K @ VICE PRESIDENT TK;IQJ@ JAIPUR FNUKAD@ DATED:- 16/09/2020 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI PRATEEK BHAGCHANDKA, KOTA. 2. IZR;FKHZ @ THE RESPONDENT- THE D.C.I.T., CENTRAL CIRCLE, KOTA. 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. 1330 TO 1333/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR