M/S. BHURAMAL RAJMAL SURANA, JAIPUR V. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

ITA 294/JPR/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8692 (ITAT-JAIPUR)
• Duration Of Justice: 3 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 28-02-2018
• 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 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. 294/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2015-16 M/S BHURAMAL RAJMAL SURANA, B-4-E, PRITHIVIRAJ ROAD, C-SCHEME, JAIPUR CUKE VS. D.C.I.T., CENTRAL CIRCLE-2, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AAHFB 7645 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : RAJNI KANT BHATRA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SMT. MONISHA CHOUDHARY (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 23/03/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 23/03/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-4, JAIPUR DATED 01/12/2017 FOR THE A.Y. 2015-16. 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. AN APPLICATION FOR WITHDRAWAL OF THIS APPEAL HAS BEEN FILED BY THE LD AUTHORIZED REPRESENTATIVE OF THE ASSESSEE VIDE LETTER DATED 22/03/2021. THE CONTENTION MADE IN THE SAID APPLICATION READS AS UNDER: THE ABOVE APPEAL IS FIXED FOR HEARING ON 23/03/2021. IT IS SUBMITTED THAT APPELLANT FILED AN APPLICATION IN VIVAD SE VISHWAS SCHEME, 2020 ON 04/09/2020. THE LD PCIT, JAIPUR-2 HAS ISSUED ITA 294/JP/2018_ M/S BHURAMAL RAJMAL SURANA VS DCIT 2 CERTIFICATE NO. 238581570030221 IN FORM NO. 3 ON 03/02/2021. A COPY OF SAID CERTIFICATE IS ENCLOSED HEREWITH. IN THE CIRCUMSTANCES IT IS PRAYED YOUR HONOR THAT APPELLANT MAY KINDLY BE ALLOWED TO WITHDRAW THE APPEAL PENDING FOR DISPOSAL BEFORE YOUR HONOR. THANKING YOU YOURS FAITHFULLY, FOR B. KHOSLA & CO. CHARTERED ACCOUNTANTS (COUNSEL FOR ASSESSEE) 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. 238581570030221 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. 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 ITS APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ITA 294/JP/2018_ M/S BHURAMAL RAJMAL SURANA VS DCIT 3 7. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD MARCH, 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:- 23/03/2021 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S BHURAMAL RAJMAL SURANA, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE D.C.I.T., CENTRAL CIRCLE-2, 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. 294/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR