Bharat Kumar Bagwan, Rajsamand V. DCIT,Central Circle-1, Udaipur

ITA 267/JODH/2019

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9255 (ITAT-JODHPUR)
• Duration Of Justice: 3 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 31-10-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 15-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Gift; Competent authority

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 267/Jodh/2019 (ASSESSMENT YEAR-2010-11) Shri Bharat Kumar Bagawan M/s. Rameshwaram Marble Suppliers, Jawahar Nagar, Amet, Distt. Rajsamand (Raj) Vs The DCIT Central Circle-1 Udaipur (Appellant) (Respondent) PAN NO. ACYPB 0508 J Assessee By None Revenue By Shri Venkatesh V (JCIT-DR) Date of hearing 01/11/2022 Date of Pronouncement 1 /11/2022 O R D E R PER: SANDEEP GOSAIN, JM This is an appeal filed by the assessee against the order of the ld. CIT(A)- 1, Udaipur dated 30-04-2019 for the assessment year 2010-11 raising therein following grounds of appeal. 2 ‘’1. Under the facts and the circumstances of the case and in law the order dated 30-04-2019 passed by the Ld. CIT(A) is perverse, non-speaking, arbitrary and bad in law. 2. Under the facts and circumstances of the case and in law the Ld. CIT(A) has erred in making additions of Rs.8,70,000/- in the hands of the assessee on account of gifts from relatives. 3. Under the facts and circumstances of the case and in law the Ld. CIT(A) has erred in making estimated additions of Rs.23,000/- in the hands of the assessee for house hold expenditure. 3.1 None appeared on behalf of the assessee during the course of hearing. However, an application dated 02-08-2022 has been filed by the assessee stating therein that the assessee has filed a petition under “Vivad Se Vishwas Scheme-2020” to settle the matter. In this respect, the assessee recently on checking the e-filing portal, received the intimation in Form No. 3 from designated authority whereby refund of Rs.11,425/- is due to the assessee and the same has been placed before us. Hence, the assessee prays for withdrawal of the appeal by filing Form No. 4 under the said scheme 3.2. The ld. DR is heard who did not raise any specific objection as the declaration of the assessee to settle the dispute has been accepted by the Competent Authority. 3 3.3. After hearing the ld. DR and perusing the materials available on record, we permit the assessee to withdraw the appeal filed by him. Thus the appeal of the assessee is treated as withdrawn and dismissed. 4.0. In the result, the appeal of the assessee is treated as withdrawn and dismissed. Order pronounced in the open Court on 1/11/2022 . Sd/- Sd/- (B. R. BASKARAN) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 1 /11/2022 *Mishra Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR 6. Guard File Assistant Registrar Jodhpur Bench