Smt. Suman Devi Jain , Bhilwara V. ITO, Ward-4, Bhilwara

ITA 452/JODH/2018

AI Insights

The case involves Smt Suman Devi Jain, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals) Ajmer, which was passed under sections 143(3) and 250 of the Income Tax Act, 1961. The appeal was heard by the Income Tax Appellate Tribunal in Jodhpur. During the hearing, the appellant did not appear, but submitted a letter indicating her settlement of the tax litigation through the 'Vivad se Vishwas Scheme 2020'. The Departmental Representative did not object to the dismissal of the appeal. Consequently, the tribunal dismissed the appeal as withdrawn, acknowledging the settlement under the mentioned scheme.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300029 (ITAT-JODHPUR)
• Duration Of Justice: 4 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-08-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 25-09-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 250; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No. 452/JODH/2018 (A.Y: 2014-15) Smt Suman Devi Jain 14-A-31, Bapu Nagar, Opp ESI Hosputal Bhilwara-311001, Rajasthan. Vs. ITO, Ward – 4, Bhilwara, Rajasthan. PAN/GIR No. : AHHPJ2246B Appellant .. Respondent Assessee by : None Revenue by : Ms. Prerana choudhary, JCIT – DR Date of Hearing 18.08.2023 Date of Pronouncement 18.08.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the Commissioner of Income Tax (Appeals) Ajmer passed u/s 143(3) and 250 of the Income Tax Act, 1961. 2. At the time hearing, none appeared on behalf of the assessee, whereas the assessee has submitted letter dated 29-07-2023 mentioning that the assessee has settled the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’ (VSVS2020) and filed an application under ITA No. 452/Jodh/2018 Smt Suman Devi Jain, Bhilwara - 2 - VSVS Rules 2020 and received Form.No.5. Contra, the Ld. DR has no objections. 3. We heard the Ld. DR submissions and perused the material on record. Since the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and received Form-5 from the income tax department. We are of the view that, no purpose will be served in keeping the appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order as per provisions of Law. 4. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 18.08.2023. Sd/- Sd/- (DR DIPAK P RIPOTE) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Jodhpur Dated 18.08.2023 KRK, PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The CIT(A) 4. Concerned CIT ITA No. 452/Jodh/2018 Smt Suman Devi Jain, Bhilwara - 3 - 5. DR, ITAT, Jodhpur 6. Guard file. आदेशानुसार/ BY ORDER, //True Copy// 1. ( Asst. Registrar) ITAT, Jodhpur