Mohan Lal Mewara , Bhilwara V. ITO, Ward-5, Bhilwara

ITA 182/JODH/2019

AI Insights

The case involves an appeal by Mohan Lal Mewara against the order of the CIT(A), Ajmer, dated 15.03.2019, concerning the assessment year 2011-12. The Income Tax Officer, Ward-5 Bhilwara, was the respondent. The primary legal development in this case was the assessee's decision to participate in the 'Direct Tax Vivad se Vishwas Act 2020' scheme, a legislative measure aimed at resolving pending tax disputes. The tribunal's decision to dismiss the appeal was influenced by the assessee's participation in this scheme, which effectively resolved the dispute without further litigation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122872 (ITAT-JODHPUR)
• Duration Of Justice: 4 year(s) 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 17-09-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 19-05-2019
• Laws Referred To: Direct Tax Vivad se Vishwas Act 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJEEV MOHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH: JODHPUR Before Shri Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 182/Jodh/2019 : Asstt. Year: 2011-12 Mohan Lal Mewara, Naresh Maheshwari & Co, CA, Shree Ji Chambers, 1 st Floor, Opp. Central Excise Officer, Gandhi Nagar, Bhilwara, Rajasthan-311001 Vs Income Tax Officer, Ward-5 Bhilwara. (APPELLANT) (RESPONDENT) PAN No. ACAPM9884G Assessee by : None Revenue by : Sh. Rajeev Mohan, JCIT-DR Date of Hearing: 18.09.2023 Date of Pronouncement: 18.09.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee against the order of ld. CIT(A), Ajmer dated 15.03.2019. 2. At the outset, it was brought to the notice of bench by the ld. DR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 5 have been issued by the designated authority. 3. Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the assessee is being dismissed as infructuous. ITA No.182/Jodh/2019 Mohan Lal Mewara 2 4. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 18/09/2023. Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Vice President Accountant Member Dated: 18/09/2023 *dk* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR