AEN, RURAL, AVVNL, KISHANGARH V. DCIT, CPC(TDS), GHAZIABAD

ITA 19/JPR/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9396 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 07-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROONI PAUL
• Assessee Lawyers: ANKUR SALAGIA
• Keywords: TDS

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 LAANHI XKSLKBZ] 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. 17 TO 19/JP/2020 FU/KZKJ.K O'KZ @ ASSESSMENT YEARS : 2016-17 & 2017-18 (24Q 4TH QTR, 26Q 3RD QTR & 24Q 1ST QTR.) AEN, RURAL, AVVNL, COLONY KISHANGARH, AJMER, RAJASTHAN. CUKE VS. D.C.I.T., CPC (TDS), GHAZIABAD. LFKK;H YS [KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AACCA 8562 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI ANKUR SALAGIA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SMT. ROONI PAUL (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 22/02/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 03/03/2021 VKNS'K@ ORDER PER: BENCH THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF THE LD. CIT(A), AJMER ALL DATED 01/07/2019 FOR THE 2016-17 & 2017-18 (24Q 4TH QTR, 26Q 3RD QTR & 24Q 1ST QTR.) RESPECTIVELY. 2. THE HEARING OF THE APPEALS WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. ITA NO. 17 TO 19/JP/2020 AEN RURAL AVVNL VS ACIT(TDS) 2 3. SINCE, ALL THESE APPEALS FILED BY THE ASSESSEE HAVE COMMON ISSUES, THEREFORE, ALL WERE CLUBBED AND HEARD TOGETHER AND FOR THE SAKE OF CONVENIENCE, A COMMON ORDER IS BEING PASSED. 4. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE PRAYED FOR WITHDRAWAL OF THESE APPEALS MENTIONING THE FACT THAT THE ASSESSEE HAS OPTED VIVAD SE VISHWAS SCHEME AND FORM-3 ISSUED BY THE DESIGNATED AUTHORITY HAS ALSO BEEN SUBMITEED. 5. THE LD DR HAS RAISED NO OBJECTION IF THE APPEALS OF THE ASSESSEE ARE ALLOWED TO BE WITHDRAWN. 6.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 THE ASSESSEE TO WITHDRAW THEIR APPEALS. ACCORDINGLY, ALL THESE THREE APPEALS OF THE ASSESSES ARE DISMISSED AS WITHDRAWN. 7. IN THE RESULT, THESE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03/03/2021. 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:- 03/03/2021 ITA NO. 17 TO 19/JP/2020 AEN RURAL AVVNL VS ACIT(TDS) 3 * RANJAN VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- AEN, RURAL, AVVNL, AJMER. 2. IZR;FKHZ@ THE RESPONDENT- THE D.C.I.T., CPC (TDS), GHAZIABAD. 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. 17 TO 19/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR