SMT. TRIPTI JAIN (SINGHVI), JAIPUR V. INCOME TAX OFFICER, WARD-6-4, JAIPUR

ITA 57/JPR/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4953 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 16-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONISHA CHOUDHARY ACIT

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,B JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA- @ ITA NO. 57/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2008-09 SMT. TRIPTI JAIN (SINGHVI) S-137, MAHAVEER NAGAR, TONK ROAD, JAIPUR. CUKE VS. THE ITO, WARD-6(4), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. ACEPS 0305 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI RAJEEV SOGANI (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SMT. MONISHA CHOUDHARY (ACIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 04/02/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 09/02/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A), AJMER DATED 20.11.2018 FOR THE ASS ESSMENT YEAR 2008- 09. 2. HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDE O CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEM IC. ITA NO. 57/JP/2019 SMT. TRIPTI JAIN (SINGHVI) VS. ITO 2 3. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED APPLI CATION FOR WITHDRAWAL OF THIS APPEAL. THE CONTENTION IN THE SA ID APPLICATION READS AS UNDER:- HON'BLE SIR, IT IS MOST HUMBLY SUBMITTED THAT THE QUANTUM APPEAL OF THE ASSESSEE FOR A.Y. 2008-09 IS PENDING BEFORE THE HON'BLE BENC H IN ITA NO: 57/JP/19 IT IS SUBMITTED THAT THE HON'BLE FINANCE MINISTER I N HER BUDGET SPEECH OF 2020 ANNOUNCED A DISPUTE RESOLUTION SCHEM E VIVAD SE VISHWAS. THE SCHEME WAS FORMULATED INTO THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (DTVSV) ON 17TH MARCH, 2020. T HE ACT PROVIDES THAT ANY ASSESSEE WHOSE APPEAL WAS PENDING AS ON 31 ST JANUARY, 2020 CAN SETTLE HIS DISPUTE BY FILING A DE CLARATION U/S 4(1) OF DTVSV IN FORM-1 AND FORM-2. THE ABOVE MENTIONED APPEAL WAS PENDING AS ON 31 ST JANUARY, 2020.THE APPEAL HAS NOT BEEN DECIDED TILL DATE, THE REFORE, THE ASSESSEE IS ELIGIBLE FOR OPTING THE SCHEME. THE ASSESSEE FILED DECLARATION IN FORM-1 AND FORM-2 ON 23.12.2020, BEFORE THE DESIGNATED AUTHORITY. ON 25.01.2021, THE ASSESSEE RECEIVED FORM-3 I.E. FORM FOR CERTIFICATE U/S 5(1) OF DTVSV FROM DESIGNATED AUTHORITY. SECTION 4(2) OF DTVSV, PROVIDES THAT WHERE DECLARAT ION HAS BEEN FILED BY THE ASSESSEE THE APPEAL SHALL BE DEEMED TO BE WITHDRAWN FROM THE DATE ON WHICH CERTIFICATE U/S 5( 1) OF DTVSV IS ISSUED BY THE DESIGNATED AUTHORITY. HENCE, IN TH E PRESENT CASE, THE APPEAL OF THE ASSESSEE STANDS WITHDRAWN O N 25.01.2021. IN VIEW OF ABOVE YOU ARE REQUESTED TO KINDLY TREAT THE APPEAL OF THE ASSESSEE TO BE WITHDRAWN AND NECESSARY ACTION MAY P LEASE BE TAKEN. ITA NO. 57/JP/2019 SMT. TRIPTI JAIN (SINGHVI) VS. ITO 3 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 UNDE R VIVAD SE VISHWAS SCHEME, WE PERMIT THE ASSESSEE TO WITHDRAW THIS APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSE D AS WITHDRAWN. 6. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DI SMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 09/02/2021. SD/- SD/- FOE FLAG ;KNO LANHI XKSLKBZ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 09/02/2021. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. TRIPTI JAIN (SINGHVI), JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-6(4), JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 57/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR