M/S JAIPUR HOUSE PVT. LIMITED, Jaipur V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, Jaipur

ITA 227/JPR/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9478 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 20-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONISHA CHOUDHARY CIT DHK
• Assessee Lawyers: WITHDRAWAL APPLICATION FILED

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES A, 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. 227/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2011-12 M/S JAIPUR HOUSE PRIVATE LIMITED, K-21, SUNNY HOUSE, MALVIYA MARG, JAIPUR. CUKE VS. A.C.I.T., CIRCLE-6, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AABCJ 3882 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : WITHDRAWAL APPLICATION FILED JKTLO DH VKSJ LS @ REVENUE BY : SMT. MONISHA CHOUDHARY (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 15/03/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 15/03/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-2, JAIPUR DATED 28/01/2019 FOR THE A.Y. 2011-12. 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 ASSESSEE VIDE LETTER DATED 12/03/2021. THE CONTENTION MADE IN THE SAID APPLICATION READS AS UNDER: THE ABOVE APPEAL IS FIXED FOR HEARING ON 15/03/2021. 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 227/JP/2019_ M/S JAIPUR HOUSE P LTD. VS ACIT 2 CERTIFICATE NO. 234585840310121 IN FORM NO. 3 ON 31/01/2021. 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. 234585840310121 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 OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN. 5. THE LD. DR DID NOT OBJECT IF APPEAL OF THE ASSESSEE IS DISMISSED AS 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 ITS APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ITA 227/JP/2019_ M/S JAIPUR HOUSE P LTD. VS ACIT 3 7. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 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:- 15/03/2021 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S JAIPUR HOUSE PRIVATE LIMITED, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE A.C.I.T., CIRCLE-6, 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. 227/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR