Jai Prakash Waswani, Indore V. ITO-5(5), Indore

ITA 177/Ind/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9723 (ITAT-INDORE)
• Duration Of Justice: 2 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 28-04-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 21-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: WRITTEN REQUEST

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HONBLE MANISH BORAD, ACCOUNTANT MEMBER AND HONBLE MADHUMITA ROY, JUDICIAL MEMBER VIRTUAL HEARING ITA NO.176/IND/2019 ASSESSMENT YEAR:2014-15 SMT. SAROJINI WASWANI INDORE / VS. ITO - 5(5 ) INDORE (APPELLANT) (R ESPONDENT ) P.A. NO. AAGPW1361A ITA NO.177/IND/2019 ASSESSMENT YEAR:2014-15 JAI PRAKASH WASWANI INDORE / VS. ITO - 5(5) INDORE (APPELLANT) (R ESPONDENT ) P.A. NO. AAMPW8806C APPELLANT BY WRITTEN REQUEST REVENUE BY SHRI HARSHIT BARI, SR. DR DATE OF HEARING: 24.06.2021 DATE OF PRONOUNCEMENT: 05.07.2021 O R D E R SMT. SAROJINI WASWANI & JAI PRAKASH WASWANI ITA NO.176 & 177/IND/2019 2 PER MADHUMITA ROY , J.M: THE ABOVE CAPTIONED APPEALS FILED AT THE INSTANCE OF THE ASSESSEE(S) PERTAINING TO FOR ASSESSMENT YEAR 2014- 15 AS SHOWN ABOVE ARE DIRECTED AGAINST THE ORDER OF LD. COMMISS IONERS OF INCOME TAX(APPEALS)-II (IN SHORT LD. CIT(A)] DATED 29.11.2018. 2. AT THE OUTSET, LD. COUNSEL FOR RESPECTIVE ASSES SEE SUBMITTED THAT THE ASSESSEE(S) HAVE OPTED FOR VIWAD SE VISHWAS SC HEME 2020 AND AS PER RULES FRAMED FOR VIWAD SE VISHWAS SCHEM E 2020, THE PRESENT APPEALS REQUIRED TO BE WITHDRAWN AND THEREF ORE, REQUEST WAS MADE TO WITHDRAW. 3. PER CONTRA, LD. DEPARTMENTAL REPRESENTATIVE (DR) DID NOT OPPOSE THIS REQUEST MADE BY LD. COUNSEL FOR THE ASSESSEE W ISHING TO WITHDRAW THE INSTANT APPEALS, IN ORDER TO BE ELIGIB LE FOR OPTING VIWAD SE VISHWAS SCHEME 2020. 4. WE HAVE HEARD RIVAL CONTENTIONS AND PERUSED THE RECORDS PLACED BEFORE US. LD. COUNSEL FOR THE ASSESSEE SUBMITTED T HAT AS THE ASSESSEE HAS OPTED FOR VIWAD SE VISHWAS SCHEME 202 0. THE ASSESSEE NEED TO WITHDRAW THE INSTANT APPEAL. UNDER THESE GIVEN FACTS AND CIRCUMSTANCES OF THE CASE, WE HEREBY DISM ISS THE APPEAL FILED AT THE BEHEST OF THE ASSESSEE AS WITHDRAWN FO R REASON. SMT. SAROJINI WASWANI & JAI PRAKASH WASWANI ITA NO.176 & 177/IND/2019 3 5. HOWEVER THE ASSESSEE IS AT LIBERTY TO FILE MISCE LLANEOUS APPLICATION FOR RECALLING THE ORDER WITHIN THE STIP ULATED TIME AS PER LAW IF THE RESPECTIVE ASSESSEE(S) APPLICATION FOR A VAILING THIS SCHEME COULD NOT BE ACCEPTED BY THE REVENUE FOR SOME REASO N. 6. IN THE RESULT, APPEALS OF THE ASSESSEE(S) IN ITA NOS.176 & 177/IND/2019 ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED AS PER RULE 34 OF THE I.T.A.T. RUL ES 1963 ON 05.07.2021. SD/- SD/- (MANISH BORAD) (MAD HUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER / DATED :05.07. 2021 PATEL/PS COPY TO: THE APPELLANT/RESPONDENT/CIT CONCERNED/CIT (A) CONCERNED/ DR, ITAT, INDORE/GUARD FILE. BY ORDER, ASSTT.REGISTRAR, I.T.A.T., INDORE