SHRI MANOJ KUMAR JOHARI, Sikar V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, Sikar

ITA 552/JPR/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0882 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 25-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A S NEHRA DHK
• Section: 22

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. 552/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2014-15 MANOJ KUMAR JOHARI, PROP. OF THE ART PALACE, ZEE BHAWAN, SUBHASH CHOWK, RAMGARH-SHEKHAWATI, SIKAR. C UKE VS. D.C.I.T. CIRCLE, SIKAR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: ADWPJ 8870 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI VIKASH RAJVANSHI (CA) JKTLO DH VKSJ LS @ REVENUE BY: SHRI A.S. NEHRA (ADDL.CIT-DR) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 17/12/2020 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 22/12/2020 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-3, JAIPUR DATED 23/03/2018 FOR THE A.Y. 2014-15. 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: ITA 552/JP/2018_ MANOJ KR. JOHARI VS DCIT 2 WITH RESPECT TO THE ABOVE STATED SUBJECT, WE WANT TO STATE THAT THE ASSESSEE HAS OPTED FOR SEEKING RESOLUTION UNDER VIVAD SE VISHWAS ACT, 2020 FOR SETTLEMENT OF DISPUTED TAX. THE ASSESSEE HAS FILED FORM 1 FOR DECLARATION AND UNDERTAKING UNDER DTVSV VIDE ACKNOWLEDGEMENT NO. 327936111210320 DATED 21.03.2020 FOR AY 2014-15 AND FORM 3 FOR CERTIFICATE U/S 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN RECEIVED TODAY FROM PCIT-2, JAIPUR VIDE CERTIFICATE NO. 828462600161220 ON DATED 16.12.2020. HENCE, WE ARE WITHDRAWING OUR ABOVE APPEAL SO THAT WE CAN PROCEED WITH DTVSV. PLEASE CONSIDER OUR REQUEST AND OBLIGE. THANKING YOU FOR MANOJ KUMAR JOHARI (VIKASH RAJVANSHI) FCA, LLB, AR 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 UNDER VIVAD SE VISHWAS SCHEME, WE PERMIT THE ASSESSEE TO WITHDRAW HIS APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSES IS DISMISSED AS WITHDRAWN. ITA 552/JP/2018_ MANOJ KR. JOHARI VS DCIT 3 6. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND DECEMBER, 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:- 22/12/2020 *RANJAN VKNS 'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI MANOJ KUMAR JOHARI, SIKAR. 2. IZR;FKHZ @ THE RESPONDENT- THE D.C.I.T. CIRCLE, SIKAR. 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. 552/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR