ROCKDRILLS PROJECTS PRIVATE LIMITED, JAIPUR V. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

ITA 175/JPR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4361 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 07-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROONI PAUL 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 A, JAIPUR JH LANHI XLKA ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA -@ ITA NO. 175/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2012-13 ROCKDRILLS PROJECTS PRIVATE LIMITED, C-260, NIRMAN NAGAR, JAIPUR. CUKE VS. D.C.I.T. CIRCLE-7, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AAECR 7383 N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : NONE (WITHDRAWAL OF APPEAL) JKTLO DH VKSJ LS @ REVENUE BY : SMT. ROONI PAUL (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 12/10/2020 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 21/10/2020 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-3, JAIPUR DATED 05/01/2018 FOR THE A.Y. 2012-13. 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. AN APPLICATION FOR WITHDRAWAL OF THIS APPEAL HAS BEEN FILED BY THE ASSESSEE VIDE LETTER DATED 31 ST AUGUST, 2020. THE CONTENTION MADE IN THE SAID APPLICATION READS AS UNDER: PLEASE NOTE THAT IN THE ABOVE APPEAL THE ASSESSEE HAS OPTED FOR SETTLEMENT UNDER VIVAD SE VISHWAS SCHEME AND THE CERTIFICATE IN FORM-3 HAS DULY BEEN ISSUED BY THE DEPARTMENT WITH ITA 175/JP/2018_ ROCKDRILLS PROJECTS P LTD. VS DCIT 2 ACKNOWLEDGEMENT NO. 490918540250820 AND A COPY OF WHICH IS ENCLOSED HEREWITH. ACCORDINGLY, THE APPEAL HAS BECOME INFRUCTUOUS AND THEREFORE, WE REQUEST YOU TO ALLOW THE WITHDRAWAL OF OUR APPEAL WHICH HAS NOT BEEN FIXED ON 12 TH OCTOBER, 2020. KINDLY ACKNOWLEDGE RECEIPT. THANKING YOU YOURS SINCERELY, FOR N. KATARIA & ASSOCIATES. CHARTERED ACCOUNTANTS (NIKHILESH KATARIA, FCA) 4. 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. 490918540250820 IN RESPONSE TO THE APPLICATION FILED BY THE ASSESSEE, UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THEREFORE THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 5. THE LD. DR DID NOT OBJECT IF APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 6. THEREFORE, IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY APPROACHED THE DEPARTMENT TO SETTLE THE MATTER UNDER VIVAD SE VISHWAS ITA 175/JP/2018_ ROCKDRILLS PROJECTS P LTD. VS DCIT 3 SCHEME, WE PERMIT THE ASSESSEE TO WITHDRAW ITS APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSES IS DISMISSED AS WITHDRAWN. 7. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST OCTOBER, 2020. SD/- SD/- FOE FLAG ;KNO LANHI XLKA (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 21/10/2020 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- ROCKDRILLS PROJECTS PRIVATE LIMITED, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE D.C.I.T., CIRCLE-7, JAIPUR. 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. 175/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR