SHRI KAILASH CHAND YADAV, JAIPUR V. INCOME TAX OFFICER, WARD-6-5, JAIPUR

ITA 492/JPR/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4379 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 09-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONISHA CHOUDHARY ACIT

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,B JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA- @ ITA NO. 492/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2009-10 SHRI KAILASH CHAND YADAV VILL.- AMARAPURA, NEW SANGANER ROAD, TEH.- SHAHPURA, JAIPUR-303103. CUKE VS. THE ITO, WARD-6(5), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AAZPY 6750 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI ROHAN SOGANI (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SMT. MONISHA CHOUDHARY (ACIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 21/04/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 05/05/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A), AJMER DATED 28.01.2019 FOR THE ASS ESSMENT YEAR 2009- 10. 2. HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDE O CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEM IC. ITA NO. 492/JP/2019 SHRI KAILASH CHAND YADAV VS. ITO 2 3. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED APPLI CATION FOR WITHDRAWAL OF THIS APPEAL. THE CONTENTION IN THE SA ID APPLICATION READS AS UNDER:- HON'BLE SIR, THE ASSESSEE IS IN APPEAL BEFORE YOUR HONOR AND THE SAID APPEAL IS PENDING FOR DISPOSAL. IT IS SUBMITTED THAT THE HON'BLE FINANCE MINISTER I N HER BUDGET SPEECH OF 2020 ANNOUNCED A DISPUTE RESOLUTION SCHEM E VIVAD SE VISHWAS. THE SCHEME WAS FORMULATED INTO THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (DTVSV) ON 17 TH MARCH, 2020. THE ACT PROVIDES THAT ANY ASSESSEE WHOSE APPEAL WAS PENDING AS ON 31 ST JANUARY, 2020 CAN SETTLE HIS DISPUTE BY FILING A DE CLARATION U/S 4(1) OF DTVSV IN FORM-1 AND FORM-2. THE ABOVE MENTIONED APPEAL IS A QUANTUM APPEAL. THE APPEAL WAS PENDING AS ON 31ST JANUARY, 2020, AND THE SAME HAS NOT BEEN DECIDED TILL DATE, THEREFORE, THE ASSESSEE IS ELIGIBLE FOR OPTING THE SCHEME. ON 24-12-2020, THE ASSESSEE FILED DECLARATION IN FO RM-1 AND FORM-2 BEFORE THE DESIGNATED AUTHORITY. ON 29-01-20 21, THE ASSESSEE RECEIVED FORM-3 I.E. FORM FOR CERTIFICATE U/S 5(1) OF DTVSV FROM DESIGNATED AUTHORITY. SECTION 4(2) OF DTVSV, PROVIDES THAT WHERE DECLARAT ION HAS BEEN FILED BY THE ASSESSEE THE APPEAL SHALL BE DEEMED TO BE WITHDRAWN FROM THE DATE ON WHICH CERTIFICATE U/S 5( 1) OF DTVSV IS ISSUED BY THE DESIGNATED AUTHORITY. HENCE, IN TH E PRESENT CASE, THE APPEAL OF THE ASSESSEE STANDS WITHDRAWN ON 29-0 1-2021. ITA NO. 492/JP/2019 SHRI KAILASH CHAND YADAV VS. ITO 3 4. THE LD. DR HAS RAISED NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS ALLOWED TO BE WITHDRAWN. 5. THEREFORE, IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY APPROACHED THE DEPARTMENT TO SETTLE THE MATTER UNDE R VIVAD SE VISHWAS SCHEME, WE PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSE D AS WITHDRAWN. 6. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DI SMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 05/05/2021. SD/- SD/- FOE FLAG ;KNO LANHI XKSLKBZ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 05/05/2021. *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI KAILASH CHAND YADAV, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-6(5), JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 492/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR