Smt. Vijay Laxmi Sethi Prop. M/s. Sethi Jewellers 1706, Jadiyon Ka Rasta, SMS Highway jaipur, Jaipur V. ACIT Circle-1, Jaipur, Circle-1, Jaipur

ITA 272/JPR/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7863 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 10 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 28-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONISHA CHOUDHARYADDL CIT DHK
• Assessee Lawyers: NIKHILESH KATARIA

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 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. 272 & 273/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEARS : 2010-11 AND 2013-14 SMT. VIJAY LAXMI SETHI, PROP.-M/S SETHI JEWELLERS, 1706, JADIYON KA RASTA, S.M.S. HIGHWAY, JAIPUR. CUKE VS. A.C.I.T., CIRCLE-1, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: ANPPS 1951 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI NIKHILESH KATARIA (CA) JKTLO DH VKSJ LS @ REVENUE BY: SMT. MONISHA CHOUDHARY(ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 11/01/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 18/01/2021 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)-I, JAIPUR BOTH DATED 21/12/2018 FOR THE A.Y. 2010-11 AND 2013-14 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 BOTH THESE APPEALS. THE CONTENTION OF ONE OF THE SAID APPLICATIONS READS AS UNDER: THE ABOVE MATTER IS FIXED FOR TODAY. IN THIS REGARD, PLEASE NOTE THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME IN THE ABOVE MATTER WITH ACKNOWLEDGEMENT NO. 773449410011220. ITA 272 & 273/JP/2019_ VIJAY LAXMI SETHI VS ACIT 2 NOW THE DEPARTMENT HAS ISSUED CERTIFICATION IN FORM-3 AND A COPY OF CERTIFICATE IS ENCLOSED HEREWITH. THEREFORE, THE PRESENT APPEAL BEFORE THE HONBLE BENCH HAS BECOME INFRUCTUOUS AND THEREFORE, WE WISH TO WITHDRAW THE ABOVE APPEAL. SO IT IS PRAYED TO BE ALLOWED. THANKING YOU YOURS SINCERELY FOR N. KATARIA & ASSOCIATES CHARTERED ACCOUNTANTS 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 THEIR APPEALS. ACCORDINGLY, BOTH THESE APPEALS OF THE ASSESSES ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, THESE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH JANUARY, 2021. 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:- 18/01/2021 *RANJAN VKNS 'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SMT. VIJAY LAXMI SETHI, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE A.C.I.T., CIRCLE-1, JAIPUR. 3. VK;DJ VK;QDR @ CIT ITA 272 & 273/JP/2019_ VIJAY LAXMI SETHI VS ACIT 3 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. 272 & 273/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR