Narayan Singh Choudhary, Kuchaman V. ITO,Ward-1, Makrana

ITA 54/JODH/2020

AI Insights

The case involves Shri Narayan Singh Choudhary, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals) - II, Jodhpur, which was passed under sections 143(3) read with sections 263 and 250 of the Income Tax Act, 1961. The appeal was heard by the Income Tax Appellate Tribunal in Jodhpur. At the hearing, the appellant was not represented, but a letter was submitted indicating the appellant's intention to settle the tax litigation through the 'Vivad se Vishwas Scheme 2020'. The Departmental Representative did not object to this course of action. Given these circumstances, the tribunal decided to dismiss the appeal as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 125603 (ITAT-JODHPUR)
• Duration Of Justice: 3 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-08-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 17-02-2020
• 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 “DB” BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No. 54/Jodh/2020 (A.Y: 2014-15) Shri Narayan Singh Choudhary C/o. Dileep Kumar Mathur, Station Road, Makrana, Rajasthan. Vs. ITO – Ward-1 Makrana, Rajasthan. PAN/GIR No. : AATPC7209C Appellant .. Respondent Assessee by : None Revenue by : Ms. Nidhi Nair, JCIT -DR Date of Hearing 10.08.2023 Date of Pronouncement 11.08.2023 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) – II, Jodhpur passed u/s 143(3) r.w.s 263 and 250 of the Income Tax Act, 1961. 2. At the time hearing, none appeared on behalf of the assessee. The assessee has submitted a letter mentioning that the assessee has intend to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’ (VSVS2020) ITA No. 54/Jodh/2020 Narayan Singh Choudhary, Kuchaman - 2 - and filed an application under VSVS Rules 2020. Contra, the Ld. DR has no objections. 3. We heard the Ld. DR 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 11.08.2023. Sd/- Sd/- (DR DIPAK P RIPOTE) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Jodhpur Dated 11.08.2023 KRK, PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. ITA No. 54/Jodh/2020 Narayan Singh Choudhary, Kuchaman - 3 - 3. The CIT(A) 4. Concerned CIT 5. DR, ITAT, Jodhpur 6. Guard file. आदेशान ु सार/ BY ORDER, //True Copy// 1. ( Asst. Registrar) ITAT, Jodhpur