SHRI MANOJ KUMAR GUPTA, SRIGANGANAGAR V. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

ITA 237/JPR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1622 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 16-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B K GUPTA DHK

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. 237/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2013-14 SHRI MANOJ KUMAR GUPTA, 168, NEW MANDI YARD, SRIGANGANAGAR. CUKE VS. D.C.I.T., CENTRAL CIRCLE-3, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: ABMPK 3233 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY: SHRI B.K. GUPTA (CIT-DR) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 08/12/2020 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 09/12/2020 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-IV, JAIPUR DATED 18/12/2017 FOR THE A.Y. 2013-14. 2. THE HEARING OF THE APPEAL 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 CONTENTION IN THE SAID APPLICATION READS AS UNDER: WITH REFERENCE TO ABOVE, IT IS TO SUBMIT THAT THE ASSESSEE WANTS TO WITHDRAW THE ABOVE APPEAL SINCE HE HAS OPTED TO SETTLE THE DISPUTE UNDER VIVAD SE VISHWAS ACT, 2020 FOR WHICH FORM NO. 3 HAS BEEN ITA 237/JP/2018_ SH. MANOJ KUMAR GUPTA VS DCIT 2 ISSUED BY THE PCIT(CENTRAL), JAIPUR. COPY OF FORM NO. 3 IS ENCLOSED FOR READY REFERENCE. IT IS THEREFORE REQUESTED THAT THE APPEAL FILED BY THE ASSESSEE BE TREATED AS WITHDRAWN. THANKING YOU YOURS FAITHFULLY FOR KALANI & CO CHARTERED ACCOUNTANTS 4. THE LD DR HAS RAISED NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS ALLOWED TO BE WITHDRAWN. 5.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 APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSES IS DISMISSED AS WITHDRAWN. 6. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH DECEMBER, 2020. 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:- 09/12/2020 *RANJAN VKNS 'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI MANOJ KUMAR GUPTA, SRIGANGANAGAR. ITA 237/JP/2018_ SH. MANOJ KUMAR GUPTA VS DCIT 3 2. IZR;FKHZ @ THE RESPONDENT- THE D.C.I.T., CENTRAL CIRCLE-3, 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. 237/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR