M/S ALLEN CAREER INSTITUTE, JAIPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, GHAZIABAD

ITA 1459/JPR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8719 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 18-03-2019
• Assessment Year: misc
• Appeal Filed On: 17-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA ACIT
• Assessee Lawyers: DEVANG GARGIEYA ITP
• Keywords: TDS

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. 1458 & 1459/JP/2018 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2017-18 M/S ALLEN CAREER INSTITUTE SANKALP, CP-6, INDIRA VIHAR, KOTA. CUKE VS. THE ACIT, CPC-TDS, GHAZIABAD (U.P.) LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAEFA 3972 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : DEVANG GARGIEYA (ITP) JKTLO DH VKSJ LS @ REVENUE BY : MISS CHANCHAL MEENA (ACIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 22/07/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 22/07/2020 VKNS'K@ ORDER PER BENCH: THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGA INST TWO SEPARATE ORDERS OF LD. CIT(A), KOTA DATED 11.09.201 8 FOR THE ASSESSMENT YEAR 2017-18 RESPECTIVELY. DUE TO PREVAI LING COVID-19 PANDEMIC CONDITION THE HEARING OF THE APPEALS ARE C ONCLUDED THROUGH VIDEO CONFERENCE. 2. THE ASSESSEE REQUESTED FOR WITHDRAWAL OF THE PRE SENT APPEAL IN VIEW OF THE FACT THAT THE ASSESSEE HAS OPTED FOR V IVAD SE VISHWAS ITA NO. 1458 &1459/JP/2018 M/S ALLEN CAREER INSTITUTE VS. ACIT, CPC-TDS 2 SCHEME-2020 TO SETTLE HIS TAX LIABILITY WITH THE D EPARTMENT. A COPY OF APPLICATION DATED 21.02.2020 IS ALSO FILED. THE LD. DR HAS RAISED NO OBJECTION IF THE APPEALS OF THE ASSESSEE ARE ALLOWE D TO BE WITHDRAWN. ACCORDINGLY, IN VIEW OF REQUEST OF THE ASSESSEE AS WELL AS THE FACT THAT THE ASSESSEE HAS ALREADY OPTED FOR RESOLUTION OF DI SPUTE AND TAX LIABILITY UNDER VIVAD SE VISHWAS SCHEME-2020 THE APPEALS OF THE ASSESSEE ARE ALLOWED TO BE WITHDRAWN AND CONSEQUENTLY THE SAME A RE DISMISSED AS WITHDRAWN. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22/07/2020 . 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:- 22/07/2020. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S ALLEN CAREER INSTITUTE, KOTA. 2. IZR;FKHZ@ THE RESPONDENT- ACIT, CPC-TDS, GHAZIABAD (UP). 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. 1458 &1459/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR