Naval Kishore Sarothia, Churu V. ITO, Ward-1, Churu

ITA 536/JODH/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 9026 (ITAT-JODHPUR)
• Duration Of Justice: 3 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 26-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RAJESH BAWSINGHKA
• Section: 2

Judgement Text

आयकर अपील य अ धकरण, जोधप ु र यायपीठ “एस.एम.सी” , जोधप ु र IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, “SMC” JODHPUR (VIRTUAL COURT) ी एन.के .सैनी, उपा य BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA No.536/Jodh/2017 Assessment Year : 2012-13 Nawal Kishore Sarothia, Prop. M/s Shiv Dutt Rai Trading Company, Near Bagla School, Churu The ITO Ward-1 Churu PAN NO: ABUPS0293C Appellant Respondent ! " Assessee by : Shri Rajesh Bawsinghka, Advocate # ! " Revenue by : Shri S.M. Joshi, JCIT DR $ % ! & Date of Hearing : 09/11/2021 '()* ! & Date of Pronouncement : 09/11/2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-3, Jaipur, Rajasthan dt. 16/10/2017. 2. During the course of hearing the Assessee furnished an application for withdrawal of this appeal stating therein as under: Sub: Intimation of deemed withdrawal of appeal in accordance with Section 4(2) of The Direct Tax Vivad Se Vishwas Act, 2C20 (the "DTVSV Act" or "Act") Ra: in the case of Nawai Kishcre Ssrothia PAN A3UPS0293C A Y 2012-2013 Appeal No S36/JODH/2017 Dear Sir, As per provisions of Section 4(2) of the DTVSV Act,2020: - "(2j Upon the filing the declaration, any appeal pending before the Income 1 ax Appellant Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest: or disputed penalty or disputed fee and tax-arrear shall be deemed to have been withdrawn from the date, on which certificate under sub-section (1) of section 5 is issued by the designated authority." Our client Nawal Kishore Sarothia had filed a declaration in form 1 and 2 u/s 3 of the Act dated 04/02/2021, in response to which a certificate No 252658350120221, dated 12 Feb 2021, in form 3 u/s 5(1) of the Act has been issued by Mr Ranjeet Singh Pr. Commissioner of Income Tax-2 laipur, copy enclosed. 2 Rs 1,77,550/- was payable and the Rs 1,77,550/- has been paid by my client vide CIN detail as under: - BSR CODE Date Amount Challan No 0028438 30.09.2021 1,77,550/- 00003 Assessee paid the above amount after adjusting amount already paid as vide form no 3 issued by the designated authority. In view of aforesaid provisions of the Act, appeal is deemed to be withdrawn wef 12 Feb 2021 (the date of issuance of certificate us/ 5(1) of the Act.) This is for your information and record, kindly acknowledge receipt. Thanking you, Sd/- Nawal Kishore Sarothia 3. During the course of hearing the Ld. Counsel for the Assessee submitted that since 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. 252658350120221, 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. 4. The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn. 5. In view of the above the appeal of the assessee is dismissed as withdrawn. 6. In the result, appeal of the assessee is dismissed. (Order pronounced on 09/11/2021 ) Sd/- एन.के .सैनी, ( N.K. SAINI) उपा य / VICE PRESIDENT AG Date: 09/11/2021 ( + ! , - . - Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. $ / CIT 4. $ / 0 1 The CIT(A) 5. - 2 ग 4 5 & 4 5 #* $ DR, ITAT, JODHPUR 6. ग 6 7 % Guard File