SHRI RAJENDRA DAGA, JAIPUR V. ITO, WARD-2(3), JAIPUR

ITA 236/JPR/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8514 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 15-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

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 x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 236 & 237/JP/2020 fu/kZkj.k o"kZ@Assessment Years: 2014-15 & 2015-16 Rajendra Daga, A-92, Ajmer Road, Opp. Baldev Plaza Complex, Jaipur. cuke Vs. I.T.O. Ward 2(3), Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AELPD 0669 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Miss Shivangi Samdhani (CA) jktLo dh vksj ls@ Revenue by: Shri A.S. Nehra (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 12/11/2021 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 15/11/2021 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. Both are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Jaipur both dated 22/01/2020 for the assessment years 2014-15 & 2015-16 respectively. 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 these appeals. The contention made in one of the said application reads as under: ITA No. 236 & 237/JP/2020_ Rajendra Daga Vs ITO 2 “It is most humbly submitted that the quantum appeal of the assessee for A.Y. 2014-15 is pending before the Hon'ble Bench in ITA No. 236/JP/2020. It is submitted that the Hon'ble Finance Minister in her budget speech of 2020 announced a dispute resolution scheme Vivad Se Vishwas. The scheme was formulated into The Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV) on 17 th March, 2020. The Act provides that any assessee whose appeal was pending as on 31 st January, 2020 can settle his dispute by filing a declaration u/s 4(1) of DTVSV in Form-1 and Form-2. The above mentioned appeal was pending as on 31 st January, 2020.The appeal has not been decided till date, therefore, the assessee is eligible for opting the scheme. The assessee filed declaration in Form-1 and Form-2 on 20/11/2020 before the Designated Authority. On 29 th January, 2021, the assessee received Form-3 i.e. Form for Certificate u/s 5(1) of DTVSV from Designated Authority. Section 4(2) of DTVSV, provides that where declaration has been filed by the assessee the appeal shall be deemed to be withdrawn from the date on which Certificate u/s 5(1) of DTVSV is issued by the Designated Authority. Hence, in the present case, the appeal of the assessee stands withdrawn on 29 th January, 2021. In view of above you are requested to kindly treat the appeal of the assessee to be withdrawn and necessary action may please be taken. Submitted most respectfully ITA No. 236 & 237/JP/2020_ Rajendra Daga Vs ITO 3 For Rajendra Daga” 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 scheme, we permit the assessee to withdraw his appeals. Accordingly, both these appeals of the assessee are dismissed as withdrawn. 6. In the result, both these appeals of the assessee are dismissed. Order pronounced in the open court on 15 th November, 2021. Sd/- Sd/- ¼foØe flag ;kno½ ¼lanhi x®lkÃa½ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 15/11/2021 *Ranjan vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. vihykFkhZ@The Appellant- Sh. Rajendra Daga, Jaipur 2. izR;FkhZ@ The Respondent- The I.T.O., Ward 2(3), Jaipur. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr¼vihy½@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 & 237/JP/2020) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar