ITO, Ward-1, Churu V. Shri Mahesh Goyanka , Churu

ITA 357/JODH/2019

AI Insights

The case involves an appeal by the Income Tax Officer, Ward-1, Churu against Sh. Mahesh Goyanka concerning tax arrears for the assessment year 2015-16. The appeal was heard by the Income Tax Appellate Tribunal, Jodhpur Bench. During the virtual hearing, the respondent's counsel requested the withdrawal of the appeal, citing the settlement of the dispute under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the withdrawal request, leading to the dismissal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122668 (ITAT-JODHPUR)
• Duration Of Justice: 4 year(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 21-09-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 14-10-2019
• Laws Referred To: The Direct Tax Vivad Se Vishwas Act, 2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEEV MOHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH ‘DB’: JODHPUR (Through Video Conferencing) BEFORE, SHRI SAKTIJIT DEY, VICE PRESIDENT AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.357/JODH/2019 (ASSESSMENT YEAR 2015-16) Income Tax Officer Ward-1, Churu Vs. Sh. Mahesh Goyanka Galaxy Security and Complex, Utrada Bazaar Near Syndicate Bank Churu-331 001 PAN-ABGPG 8055N (Appellant) (Respondent) Appellant by Mr. Rajeev Mohan, JCIT-DR Respondent by (e-Mail) Sh. Rajesh Bhawsinghka, Adv. Date of Hearing 22/09/2023 Date of Pronouncement 27/10/2023 ORDER PER DR. B.R.R. KUMAR, AM: This appeal is preferred by the Revenue against order dated 27/03/2019 passed by the Learned Commissioner of Income Tax (Appeals)-4, Jaipur {CIT(A)} for Assessment Year 2015-16. 2 ITA No.357/Jodh/2019 ITO vs. Mahesh Goyanka 2. Nobody appeared on behalf of the assessee at the time of virtual hearing before us. The learned counsel for the assessee, vide email letter dated Nil has requested for withdrawal of the appeal filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. 3. Learned JCIT- DR has no objection. 4. In view of the above, we accept the request of the assessee for withdrawal of the appeal. 5. In the result, the appeal of the Revenue is dismissed as withdrawn. Above decision was announced on conclusion of Virtual Hearing in the presence of Ld. JCIT-DR on 27 th October, 2022. Sd/- Sd/- (SAKTIJIT DEY) (DR. B.R.R. KUMAR) VICE PRESIDENT ACCOUNTANT MEMBER Dated:27/10/2023 PK/Ps