LATE ACHARYA SHRI HARI SHARMA, Jaipur V. DEPUTY COMMISSIONER OF INCOME TAX, Jaipur

ITA 223/JPR/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8801 (ITAT-JAIPUR)
• Duration Of Justice: 3 year(s) 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 15-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B K GUPTA DHK
• Assessee Lawyers: DEV ARORA

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. 222/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2013-14 SHRI ACHARYA DWIJESH SHARMA, SB-164, MAHATMA GANDHI MARG, BAPU NAGAR, JAIPUR. CUKE VS. A.C.I.T. CENTRAL CIRCLE-2, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: ABMPA 6417 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA -@ ITA NO. 223/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2013-14 LATE ACHARYA SHRI HARI SHARMA, THROUGH HIS L/H ACHARYA SHRI DWIJESH SHARMA, SB-164, MAHATMA GANDHI MARG, BAPU NAGAR, JAIPUR. CUKE VS. D.C.I.T. CENTRAL CIRCLE-2, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AIQPH 3449 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI DEV ARORA (CA) JKTLO DH VKSJ LS @ REVENUE BY: SHRI B.K. GUPTA (CIT-DR) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 27/07/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 30/07/2021 VKNS'K@ ORDER PER: BENCH BOTH ARE THE APPEALS FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF THE LD. CIT(A)-4, JAIPUR BOTH DATED 01/01/2018 FOR THE ASSESSMENT YEAR 2013-14. ITA 222 & 223/JP/2018_ SH. ACHARYA DWIJESH SHARMA VS ACIT & ONE ANR 2 2. THE HEARING OF THE APPEALS WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. AT THE TIME OF HEARING, THE LD. AR APPEARING ON BEHALF OF THE ASSESSEE FURNISHED APPLICATION FOR WITHDRAWAL OF BOTH THESE APPEALS. THE CONTENTION MADE IN ONE OF THE SAID APPLICATION READS AS UNDER: I HAD FILED AN APPEAL (APPEAL NO. 222/JP/2018) BEFORE YOUR HONOR ON 15/02/2018 FOR THE AY 2013-14 BEING AGGRIEVED FROM THE ORDER PASSED BY THE LD. CIT(A), JAIPUR PENALTY ORDER PASSED U/S 271AAB. THAT THE SAID APPEAL IS PENDING FOR DISPOSAL BEFORE YOUR HONOR. THAT I HAD OPTED THE VIVAAD SE VISHWAS SCHEME AND FILED FORM 1 AND 2 OF THE SAID SCHEME ON 28/05/2020. THAT THE SAID FORM HAS BEEN APPROVED AND ACCORDINGLY FORM 3 IS ISSUED BY THE HONBLE PRINCIPAL COMMISSIONER OF INCOME TAX, JAIPUR-2, JAIPUR ON 28/01/2021. COPY OF THE FORM 3 IS ENCLOSED HEREWITH FOR YOUR KIND PERUSAL. HENCE, I WANT TO WITHDRAW THE SAID APPEAL PENDING BEFORE YOUR HONOR. YOU ARE THEREFORE REQUESTED TO KINDLY TREAT THIS APPEAL AS WITHDRAWN AND OBLIGE. THANKING YOU. YOURS FAITHFULLY, SD/- (DWEJESH ACHARYA) 4. THE LD DR HAS RAISED NO OBJECTION IF THE APPEALS OF THE ASSESSEE ARE ALLOWED TO BE WITHDRAWN. 5. THEREFORE, IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY APPROACHED THE DEPARTMENT TO SETTLE THE MATTER UNDER VIVAD SE VISHWAS ITA 222 & 223/JP/2018_ SH. ACHARYA DWIJESH SHARMA VS ACIT & ONE ANR 3 SCHEME, WE PERMIT THE ASSESSEE TO WITHDRAW THEIR APPEALS. ACCORDINGLY, BOTH THESE APPEALS OF THE ASSESSEES ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, BOTH THESE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH JULY, 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:- 30/07/2021 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- (I) SHRI ACHARYA DWIJESH SHARMA, JAIPUR. (II) LATE ACHARYA SHRI HARI SHARMA, THROUGH HIS L/H ACHARYA SHRI DWIJESH SHARMA, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ACIT/DCIT, CENTRAL CIRCLE-2, 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. 222 & 223/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR