M/S. RAJASTHAN CABLE INDUSTRIES LTD., KOTA V. JCIT, CENTRAL RANGE, UDAIPUR

ITA 1334/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5990 (ITAT-JAIPUR)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 03-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAILASH CHAND GUPTA ACIT

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,A 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. 1334 TO 1336/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2010-11 TO 2012-13 M/S RAJASTHAN CABLE INDUSTRIES LTD. NEW ADDRESS: D- BLOCK, MULTIMETALS LIMITED, CAMPUS, 6-7, HEAVY INDUSTRIAL AREA, KANSUA ROAD, KOTA - 324003. CUKE VS. THE JCIT, CENTRAL RANGE, UDAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AACCR 2599 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI GULSHAN AGARWAL (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI KAILASH CHAND GUPTA (ACIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 22/09/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 22/09/2020 VKNS'K@ ORDER PER BENCH: THESE THREE APPEALS BY THE ASSESSEE ARE DIRECTED A GAINST THREE SEPARATE ORDERS OF LD. CIT(A)-II, UDAIPUR ALL DATED 20.09.2019 FOR THE ASSESSMENT YEARS 2010-11 TO 12-13 RESPECTIVELY. DUE TO PREVAILING COVID-19 PANDEMIC CONDITION THE HEARING OF THE APPE ALS ARE CONCLUDED THROUGH VIDEO CONFERENCE. ITA NO. 1334 TO 1336/JP/2019 M/S RAJASTHAN CABLE INDUSTRIES LTD. VS. JCIT 2 2. THE ASSESSEE REQUESTED FOR WITHDRAWAL OF THE PRE SENT APPEALS IN VIEW OF THE FACT THAT THE ASSESSEE HAS OPTED FOR V IVAD SE VISHWAS SCHEME-2020 TO SETTLE HIS TAX LIABILITY WITH THE D EPARTMENT AND THE APPLICATIONS IN FORM 1 & 2 HAS BEEN APPROVED BY THE PR. CIT(CENTRAL) BY ISSUING CERTIFICATE IN FORM 3. A COPY OF APPLICA TIONS DATED 21.09.2020 ARE ALSO FILED. THE LD. DR HAS RAISED NO OBJECTION IF THE APPEALS OF THE ASSESSEE ARE ALLOWED TO BE WITHDRAWN. ACCORDINGLY, IN VIEW OF REQUEST OF THE ASSESSEE AS WELL AS THE FACT THAT THE ASSESS EE HAS ALREADY OPTED FOR RESOLUTION OF DISPUTE AND TAX LIABILITY UNDER VIVAD SE VISHWAS SCHEME-2020 THE APPEALS OF THE ASSESSEE ARE ALLOWE D TO BE WITHDRAWN AND CONSEQUENTLY THE SAME ARE DISMISSED AS WITHDRAW N. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22/09/2020 . SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 22/09/2020. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S RAJASTHAN CABLE INDUSTRIES LTD., KOTA. 2. IZR;FKHZ@ THE RESPONDENT- JCIT, CENTRAL RANGE, UDAIPUR. ITA NO. 1334 TO 1336/JP/2019 M/S RAJASTHAN CABLE INDUSTRIES LTD. VS. JCIT 3 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. 1334 TO 1336/JP/2019}. VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR