DCIT, C-6, JAIPUR V. MOHAMMED AKHLAQ, JAIPUR

ITA 187/JPR/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8680 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 11-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJNI KANT BHATRA CA DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES B, 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. 187/JP/2020 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2012-13 D.C.I.T., CIRCLE-6, JAIPUR. CUKE VS. MOHAMMED AKHLAQ, K-21, NAND NIKETAN, MALVIYA MARG, C-SCHEME, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AFIPM 5122 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SMT. RUNI PAL (ADDL.CIT) FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI RAJNI KANT BHATRA (CA) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 19/03/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 19/03/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF THE LD. CIT(A)-2, JAIPUR DATED 31/12/2019 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 LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE VIDE LETTER DATED 18/03/2021. THE CONTENTION MADE IN THE SAID APPLICATION READS AS UNDER: THE ABOVE APPEAL IS FIXED FOR HEARING ON 19/03/2021. IT IS SUBMITTED THAT APPELLANT FILED AN APPLICATION IN VIVAD SE VISHWAS SCHEME, 2020 ON 04/07/2020. THE LD PCIT, JAIPUR-2 HAS ISSUED ITA 187/JP/2020_ DCIT VS MOHAMMED AKHLAQ 2 CERTIFICATE NO. 228118140270121 IN FORM NO. 3 ON 27/01/2021. A COPY OF SAID CERTIFICATE IS ENCLOSED HEREWITH. IN THE CIRCUMSTANCES IT IS PRAYED YOUR HONOR THAT APPELLANT MAY KINDLY BE ALLOWED TO WITHDRAW THE APPEAL PENDING FOR DISPOSAL BEFORE YOUR HONOR. THANKING YOU YOURS FAITHFULLY, FOR B. KHOSLA & CO. CHARTERED ACCOUNTANTS (COUNSEL FOR ASSESSEE) 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. 228118140270121 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 MAY BE ALLOWED TO BE WITHDRAWN. 5. THE LD DR HAS RAISED NO OBJECTION IF THE APPEAL IS ALLOWED TO BE WITHDRAWN. 6. THEREFORE, IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY APPROACHED THE DEPARTMENT TO SETTLE THE MATTER UNDER VIVAD SE VISHWAS SCHEME, WE PERMIT TO WITHDRAW THIS APPEAL. ACCORDINGLY, THIS APPEAL IS DISMISSED AS WITHDRAWN. ITA 187/JP/2020_ DCIT VS MOHAMMED AKHLAQ 3 7. IN THE RESULT, THIS APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH MARCH, 2021. 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:- 19/03/2021 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- THE D.C.I.T., CIRCLE-6, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- MOHAMMED AKHLAQ, 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. 187/JP/2020) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR