Aman Arora, Udaipur V. DCIT, Circle-1, Udaipur

ITA 38/JODH/2019

AI Insights

This case involves an appeal by Aman Arora against the order of the Commissioner of Income Tax (Appeals)-1, Udaipur, which was based on the order from the Deputy Commissioner of Income Tax, Udaipur under section 143(3) of the Income Tax Act for the assessment year 2013-14. The assessee opted for the Direct Tax Vivad Se Vishwas Act, 2020, a scheme aimed at resolving pending tax disputes, and requested to withdraw the appeal following the issuance of Forms No. 3, 4, and 5 by the Department. The Department did not object to the withdrawal, leading to the dismissal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122771 (ITAT-JODHPUR)
• Duration Of Justice: 4 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 16-08-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 10-02-2019
• Laws Referred To: Direct Tax Vivad Se Vishwas Act, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.38/JODH/2019 Assessment Year : 2013-14 Aman Arora, 23, Sikh Colony, Udaipur, (Rajasthan) PAN: AFUPA0996C Vs DCIT, Circle-1, Udaipur, Rajasthan Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Ms. Prerana Choudhary-JCIT-DR Date of hearing 17.08.2023 Date of pronouncement 17.08.2023 ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals)-1, Udaipur dated 29.11.2018 emanating from order of Deputy Commissioner of Income Tax, Udaipur under section 143(3) of the Act for A.Y. 2013-14 dated 11.01.2016. 2. Ld. AR of the assessee filed a letter dated 04 th August, 2023 that assessee has opted for Direct Tax Vivad Se Vishwas Act, 2020. The Department has issued Form No. 3, 4 and 5 to the assessee. Assessee had enclosed copies of the same. The assessee requested to withdraw the appeal. The copy of the letter is as under:- ITA No.38/JODH/2019 Aman Arora 2 3. The Ld. DR has not objected to the withdrawal of the appeal. Accordingly, the assessee is allowed to withdraw the appeal. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 17 th August, 2023. Sd/- Sd/- (PAVAN KUMAR GADALE) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 17/08/2023 Sh. Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) Asstt. Registrar 5. The DR 6. Guard File Jodhpur Bench