SMT. MUNNI DEVI MODI, JAIPUR V. INCOME TAX OFFICER, WARD-4-1, JAIPUR

ITA 398/JPR/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5181 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 22-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONISHA CHOUDHARYADDL CIT DHK

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. 398/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2014-15 MUNNI DEVI MODI, B-8, NEAR SHOPPING CENTRE, SUBHASH NAGAR, JAIPUR-302016 (PRESENT ADDRESS- 1/43, VIDHYADHAR NAGAR, JAIPUR) CUKE VS. I.T.O. WARD-4(1) JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: ACTPM 0643 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : WITHDRAWAL APPLICATION JKTLO DH VKSJ LS @ REVENUE BY: SMT. MONISHA CHOUDHARY(ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 21/01/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 28/01/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-2, JAIPUR DATED 25/01/2019 FOR THE A.Y. 2014-15. 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. AT THE TIME OF HEARING, THE LD AUTHORIZED REPRESENTATIVE OF THE ASSESSEE FURNISHED AN APPLICATION FOR WITHDRAWAL OF THIS APPEAL. THE CONTENTION MADE IN THE SAID APPLICATION READS AS UNDER: ITA 398/JP/2019_ MUNNI DEVI MODI VS ITO 2 WITH REFERENCE TO DECLARATION AND UNDERTAKING FILED BY THE ASSESSEE ON FORM NO.1 AND 2 ON 21/03/2020 UNDER ACKNOWLEDGEMENT NO. 327869260210320 AND FORM NO.3 ISSUED BY THE PCIT, JAIPUR-2 UNDER ACKNOWLEDGEMENT/CERTIFICATE NO.670461950231020 DATED- 23/10/2020 IT IS SUBMITTED ON ASSESSEE'S BEHALF AS UNDER:- 1. THAT THE ASSESSEE OPTED FOR VIVAD SE VISHWAS SCHEME AND THE PCIT, JAIPUR-2 UNDER ACKNOWLEDGEMENT/CERTIFICATE NO. NO.670461950231020 DATED 23/10/2020 ACCEPTED THIS APPLICATION VIDE FORM NO.3 (COPY ENCLOSED) REFERRED ABOVE. IN VIEW OF ISSUING CERTIFICATE ON FORM NO.3 THE APPELLANT ASSESSEE IS DESIROUS OF WITHDRAWING THE APPEAL NO. ITA 398/JPR/2019 PENDING BEFORE THE HON'BLE BENCH AND IT IS ACCORDINGLY PRAYED THAT THIS PERMISSION OF WITHDRAWING THE APPEAL MAY PLEASE BE GRANTED. 2. IT IS VERY HUMBLY PRAYED THAT A CERTIFICATE FOR WITHDRAWING THE APPEAL BY THE APPELLANT ASSESSEE MAY PLEASE BE GRANTED SO THAT THE SAME COULD BE FILED UNDER THE PROCEEDINGS OF DTVSV PROMULGATED BY THE CENTRAL GOVERNMENT IN MARCH, 2020. THANKING YOU YOURS FAITHFULLY FOR SMT. MUNNI DEVI MODI M.L.BORAD A/R. 4. THE LD DR HAS RAISED NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS ALLOWED TO BE WITHDRAWN. ITA 398/JP/2019_ MUNNI DEVI MODI VS ITO 3 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 HIS APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSES IS DISMISSED AS WITHDRAWN. 6. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 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:- 28/01/2021 *RANJAN VKNS 'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SMT. MUNNI DEVI MODI, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD-4(1), 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. 398/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR