Shri Jitendra Kumar Anand Prop. M/s Anand Cane Decor, 1249, Napier Town, Jabalpur V. Income Tax Officer, Ward2(1), Jabalpur

ITA 51/JAB/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3268 (ITAT-JABALPUR)
• Duration Of Justice: 3 year(s) 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 28-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K HALDER
• Assessee Lawyers: H S MODH
• Section: 271(1)(c)

Judgement Text

JITENDRA KUMAR ANAND V. INCOME TAX OFFICER ITA NO. 51/JAB/2017 (AY 2010-11) IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH , JABALPUR (SMC) (THROUGH VIDEO CONFERENCING) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER ITA NO.51/JAB/2017 ASSESSMENT YEAR: 2010-11 JITENDRA KUMAR ANAND, JABALPUR, (M.P.) [PAN: ACIPA 1082G] VS. INCOME TAX OFFICER, WARD -2(1), JABALPUR (APPELLANT) (RESPONDENT) APPELLANT BY SH. H.S. MODH ADV. RESPONDENT BY SH. S.K. HALDER, SR. DR DATE OF HEARING 15/06/2021 DATE OF PRONOUNCEMENT 15/06/2021 ORDER PER SANJAY ARORA, AM THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, JABALPUR ( CIT(A)) DATED 18/10/2017, DISMISSING THE ASSESSEES APPEAL CONTES TING THE LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 (THE ACT) VIDE ORDER DATED 20/09/2013 IN RESPECT OF HIS ASSESSMENT FOR A SSESSMENT YEAR 2010-11. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY SH. MODH , THE LD. COUNSEL FOR THE ASSESSE-APPELLANT, THAT THE ASSESSEE HAS SINCE OPTE D FOR THE VIVAD SE VISWAS SCHEME, 2019. THE PRESCRIBED CERTIFICATE UNDER THE DIRECT TAX VIVAD SE VISWAS ACT, 2020 (DTVSV ACT HEREINAFTER) READ WIT H THE RELEVANT RULES, HAS ALSO BEEN RECEIVED (COPY ON RECORD), WITH THE ASSES SEE DEPOSITING THE REQUISITE AMOUNT THEREUNDER WITH THE CENTRAL GOVERNMENT. UNDE R THE CIRCUMSTANCES, THE ASSESSEE WISHES TO WITHDRAW HIS APPEAL, WHICH MAY B E PERMITTED TO BE. JITENDRA KUMAR ANAND V. INCOME TAX OFFICER ITA NO. 51/JAB/2017 (AY 2010-11) 3. I HAVE HEARD THE PARTIES. IN VIEW OF THE ASSESS EE HAVING OPTED FOR AVAILING THE BENEFITS UNDER THE DTVSV ACT, SINCE ACCEPTED, H IS RIGHTS UNDER THE APPELLATE PROCEDURE UNDER THE ACT GET WAIVED AND, CONSEQUENTL Y, HIS APPEAL UNDER THE ACT BECOMES, IN TERMS OF THE SAID ACT, NOT MAINTAINABLE . THE WITHDRAWAL OF THE APPEAL BECOMES, UNDER THE CIRCUMSTANCES, CONSEQUENT IAL. I HAVE, THEREFORE, NO HESITATION IN DIRECTING THE WITHDRAWAL OF THE CAPTI ONED APPEAL. I DECIDE ACCORDINGLY. 4. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D AS WITHDRAWN AND/OR NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 15, 2021 SD /- (SANJAY ARORA) A CCOUNTANT MEMBER DATED: 15/06/2021 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT: SHRI JITENDRA KUMAR ANAND, C/O M/S. ANAND CANE DCOR, 1249, NAPIER TOWN, JABAL PUR - 482001 2. THE RESPONDENT: INCOME TAX OFFICER, WARD- 2(1), JAB ALPUR 3. PR. CIT-2, JABALPUR 4. CIT(A)-1, JABALPUR 5. SR. DR, ITAT 6. GUARD FILE // TRUE COPY //