SHRI MASTAN SINGH, KOTA V. ADDITIONAL COMMISSIONER OF INCOME TAX, KOTA

ITA 40/JPR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5462 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 12-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA CIT DHK
• Assessee Lawyers: VSVY WITHDRAWAL

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES B, 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. 40/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2007-08 SHRI MASTAN SINGH, WARD NO. 1, CEMENT ROAD, BAZAR NO. 3, RAMGANJ MANDI, KOTA. C UKE VS. ADDL. CIT, RANGE-1, KOTA. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AFRPS 6736 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : VSVY (WITHDRAWAL) JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 01/10/2020 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 01/10/2020 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), KOTA DATED 23/11/2017 FOR THE A.Y. 2007-08. 2. THE HEARING OF THE APPEAL 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 THIS APPEAL. THE CONTENTION IN THE SAID APPLICATION READS AS UNDER: ITA 40/JP/2018_ SHRI MASTAN SINGH VS ADDL.CIT 2 IN THIS CONNECTION, IT IS SUBMITTED THAT AS INSTRUCTED BY THE ABOVE CAPTIONED CLIENT, IT IS HEREBY PRAYED THAT THE ABOVE APPEAL PLEASE BE TREATED AS WITHDRAWN WITH IMMEDIATE EFFECT INASMUCH AS THE ASSESSEE HAS OPTED FOR SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME-2020. A FORMAL ORDER, TO THIS EFFECT MAY KINDLY BE PASSED AT AN EARLY DATE AND OBLIGE. THANKING YOU SINCERELY YOURS, FOR MAHENDRA GARGIEYA & ASSOCIATES. ADVOCATES & TAX CONSULTANTS (ADV. MAHENDRA GARGIEYA, AR) 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.391211810100720 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. IN VIEW OF THE ABOVE THE PRESENT APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ITA 40/JP/2018_ SHRI MASTAN SINGH VS ADDL.CIT 3 7. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 01 ST OCTOBER, 2020. 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:- 01/10/2020 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI MASTAN SINGH, KOTA. 2. IZR;FKHZ @ THE RESPONDENT- THE ADDL.CIT, RANGE-1, KOTA. 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. 40/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR