SMT. MEENA ADVANI, KOTA V. INCOME TAX OFFICER, WARD-1-1, KOTA

ITA 551/JPR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5434 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 25-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA CIT DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES A, JAIPUR JH LANHI XLKA ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA -@ ITA NO. 551/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2012-13 MEENA ADVANI, PROP. OF M/S SHIV TRADERS, F-65(A), INDRAPRASTHA INDUSTRIAL AREA, KOTA. CUKE VS. ITO, WARD 1(1), KOTA. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: ABCPA 7329 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI SAURABH HARSH (ADV) JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 05/10/2020 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 05/10/2020 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), KOTA DATED 28/03/2018 FOR THE A.Y. 2012-13. 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED APPLICATION FOR WITHDRAWAL OF THIS APPEAL. THE CONTENTION IN THE SAID APPLICATION READS AS UNDER: THE ABOVE NOTED APPEAL IS FIXED FOR HEARING ON 05/10/2020. ITA 551/JP/2018_ MEENA ADVANI VS ITO 2 THAT ASSESSEE HAS OPT FOR THE SCHEME VIVAD SE VISHWAS INTRODUCED BY THE CENTRAL GOVERNMENT DURING UNION BUDGET 2020 VIDE APPLICATION DATED 11/06/2020 IN FORM 1 AND FORM 2 AND SAME WAS ACCEPTED BY DEPARTMENT VIDE CERTIFICATE DATED 24/07/2020 IN FORM 3 (COPY OF FORM 3 IS ENCLOSED HEREWITH). THAT AS PER THE SCHEME THE ASSESSEE APPELLANT HAS VOLUNTARILY WAIVED ALL HIS RIGHTS, WHETHER DIRECT OR INDIRECT, TO SEEK OUR PURSUE ANY REMEDY OR ANY CLAIM IN RELATION TO THE TAX ARREAR WHICH MAY OTHERWISE BE AVAILABLE TO HIM UNDER ANY LAW FOR THE TIME BEING IN FORCE. THAT ACCORDINGLY THE ASSESSEE APPELLANT DOES NOT WISH TO PURSUE THE INSTANT INCOME TAX APPEAL PENDING BEFORE THE HONBLE ITAT, JAIPUR BENCH AND THE PENDING APPEAL IS ACCORDINGLY BEING PRAYED TO BE PERMITTED TO BE WITHDRAWN. IT IS THEREFORE MOST HUMBLY REQUESTED THIS APPLICATION BE ALLOWED AND THE INCOME TAX APPEAL FILED BY THE ASSESSEE APPELLANT BE ALLOWED TO BE WITHDRAWAN. THANKING YOU YOURS FAITHFULLY FOR SMT. MEENA ADVANI (ASSESSEE APPELLANT) (N.K. BAID/SIDDHARTH RANKA/M. IQBAL/SAURAV HARSH) 4. THE LD DR HAS RAISED NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS ALLOWED TO BE WITHDRAWN. ITA 551/JP/2018_ MEENA ADVANI VS ITO 3 5. THEREFORE, IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY APPROACHED THE DEPARTMENT TO SETTLE THE MATTER UNDER VIVAD SE VISHWAS SCHEME, WE PERMIT THE ASSESSEE TO WITHDRAW HER APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSES IS DISMISSED AS WITHDRAWN. 6. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH OCTOBER, 2020. SD/- SD/- FOE FLAG ;KNO LANHI XLKA (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 05/10/2020 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SMT. MEENA ADVANI, KOTA. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 1(1), KOTA. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 551/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR