SHRI PERMESHWAR DAYAL JHANWAR, KOTA V. INCOME TAX OFFICER, BUNDI

ITA 236/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6430 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 22-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA CIT DHK
• Assessee Lawyers: B V MAHESHWARI

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 ,U-DS-LSUH] MIK/;{K ,OA JH LANHI XLKA ] U;KF;D LNL; DS LE{K BEFORE: SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANDEEP GOSAIN, JM VK;DJ VIHY LA -@ ITA NO. 236/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2012-13 SHRI PREMESHWAR DAYAL JHANWAR, C/O- B VISHAL & CO., RAGHUKUL, 15, UIT PLOTS, B/H GUMANPURA POLICE STATION, JHALAWAR ROAD, KOTA. CUKE VS. I.T.O., BUNDI. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: ABJPJ 3172 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI B.V. MAHESHWARI (CA) JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 17/09/2020 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 17/09/2020 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), KOTA DATED 22/01/2019 FOR THE A.Y. 2012-13. 2. THE HEARING OF THE APPEALS WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED APPLICATION FOR WITHDRAWAL OF THIS APPEAL. THE CONTENTS MADE IN THE SAID APPLICATION READ AS UNDER: WITH REFERENCE TO THE SUBJECT, WE SUBMIT THAT THE ASSESSEE HAVE FILED FORM VSV-4 AT THE TRANSACTION ID-8597149733 ON 22/06/2020. THAT THE DEPARTMENT HAVE ISSUED FORM NO. 3 ON 26/05/2020 AND ALSO FORM NO. 4 HAS BEEN SUBMITTED ON 22/06/2020. THAT THE APPLICATION OF ITA 236/JP/2019_ PREMESHWAR DAYAL JHANWAR VS ITO 2 THE ASSESSEE HAVE BEEN CONSIDERED BY THE DEPARTMENT UNDER VIVAD SE VISVAS SCHEME. WE THUS SUBMIT TO WITHDRAW THE APPEAL & REPORT HON. BENCH TO DECIDE IN THE LIGHT OF ABOVE. THANKING YOU, YOURS TRULY, (CA B.V. MAHESHWARI) A/R 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. 340974140260520 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. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH SEPTEMBER, 2020. SD/- SD/- ,U-DS-LSUH LANHI XLKA (N.K. SAINI) (SANDEEP GOSAIN) MIK/;{K @ VICE PRESIDENT U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:-17/09/2020 *RANJAN ITA 236/JP/2019_ PREMESHWAR DAYAL JHANWAR VS ITO 3 VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI PREMESHWAR DAYAL JHANWAR, KOTA. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., BUNDI. 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. 236/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR