SMT. JAISHREE JAISWAL, GORAKHPUR V. ADDL. CIT, ALLAHABAD, ALLAHABAD

ITA 23/ALLD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4001 (ITAT-ALLAHABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 19-04-2021
• Assessment Year: 2008-2009
• Appeal Filed On: 30-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD (SMC) BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA NO.23/ALLD/2019 ASSESSMENT YEAR: 2008-09 SMT. JAISHREE JAISWAL C-123/387, M.G. COLLEGE ROAD, PHURDILPUR, GORAKHPUR, V. ADDL. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD. PAN: ABNPJ6933F (APPELLANT) (RESPONDENT) APPELLANT BY: PRAVEEN GODBOLE CA RESPONDENT BY: A.K.SINGH SR. DR. DATE OF HEARING: 03.06.2021 DATE OF PRONOUNCEMENT: 03.06.2021 O R D E R THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 29.11.2018 OF CIT APPEALS-ALLAHABAD FOR THE ASSESSMENT YEAR 2008-09. 2. AT THE TIME OF HEARING THE LD. AR OF THE ASSESSEE HAS STATED AT BAR THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWASH SCHEME-2020 AND THEREFORE, DOES NOT WANT TO PURSUE THE APPEAL. HE HAS FILED AN APPLICATION DATED 01.06.2021 IN THIS RESPECT WHEREBY THE ASSESSEE HAS PRAYED FOR WITHDRAWL OF THE APPEAL. HE HAS ALSO REFERRED TO FORM NO. 3 ISSUED BY THE COMPETENT AUTHORITY UNDER VIVAD SE VISHWAS SCHEME-2020 AND COPY OF FORM NO. 3 HAS BEEN PLACED ON RECORD ALONG WITH AN APPLICATION FOR WITHDRAWL. THUS, THE LD. AR HAS PLEADED THAT THE APPEAL OF THE ASSESSEE MAY BE ALLOWED TO BE WITHDRAWN AND THE SAME MAY BE DISMISSED AS WITHDRAWN. THE LD. DR HAS RAISED NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ITA NO.23/ALLD/2019 ASSESSMENT YEAR: 2008-09 2 3. ACCORDINGLY, IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY OPTED FOR SETTLEMENT OF TAX DISPUTES UNDER VIVAD SE VISHWASH SHCME-2020 AND THE DESIGNATED AUTHORITY HAS ISSUED FORMS NO. 3 DATED 20.04.2021, THE REQUEST OF THE ASSESSEE TO WITHDRAW THE PRESENT APPEAL IS ALLOWED. HENCE, THE PRESENT APPEAL OF THE ASSESSEE STANDS DISMISSED BEING WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2008-09 IS DISMISSED AS WITHDRAWN ON THE GROUNDS THAT THE ASSESSEE HAS AVAILED VIVAD SE VISHWAS SCHEME, 2020. ORDER PRONOUNCED IN THE OPEN COURT THROUGH VIDEO CONFERENCING ON 03.06.2021 AT THE TIME OF HEARING. SD/- [VIJAY PAL RAO] JUDICIAL MEMBER DATED: 03/06/2021 COPY FORWARDED TO: 1. APPELLANT SMT. JAISHREE JAISHWAL C-123/387,M.G. COLLEGE ROAD, PURDILPUR, GORAKHPUR, 2. RESPONDENT 1)ADDL. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE. 3. CIT(A) AAYAKAR BHAWAN, CIVIL LINES, ALLAHABAD 4. CIT-ALLAHABAD, U.P. 5. DR THE SR. DR, AAYAKAR BHAWAN, CIVIL LINES, ALLAHABAD, U.P. BY ORDER ASSISTANT REGISTRAR