Gurdeep Singh Chandi And Co. Ramchandrapura, Kotri Chawani, Kota, Kota V. ACIT Circle-2, Kota, Circle-2, Kota

ITA 603/JPR/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4375 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 30-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RUNI PAL 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. 603/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2012-13 GURDEEP SINGH CHANDI AND CO. RAMCHANDRAPURA, KOTRI, KOTA. CUKE VS. THE ACIT, CIRCLE-2, KOTA. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AABFG 3280 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPOND ENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI SAURAV HARSH (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SMT. RUNI PAL (ACIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 20/04/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 05/05/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A), KOTA DATED 08.02.2019 FOR THE ASSE SSMENT YEAR 2012- 13. 2. HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDE O CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEM IC. ITA NO.603/JP/2019 GURDEEP SINGH CHANDI AND CO. VS. ACIT 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:- THAT ASSESSEE HAS OPT FOR THE SCHEME VIVAD SE VISH WAS INTRODUCED BY THE CENTRAL GOVERNMENT DURING UNION B UDGET 2020. THAT AS PER THE SCHEME THE ASSESSEE APPELLANT HAS V OLUNTARILY WAIVED ALL HIS RIGHTS, WHETHER DIRECT OR INDIRECT, TO SEEK OR PURSUE ANY REMEDY OR ANY CLAIM IN RELATION TO THE T AX-ARREAR WHICH MAY OTHERWISE BE AVAILABLE TO HIM UNDER ANY L AW FOR THE TIME BEING IN FORCE.(COPY OF FORM 3 IS ENCLOSED HER EWITH) THAT ACCORDINGLY THE ASSESSEE APPELLANT DOES NOT WI SH TO PURSUE THE INSTANT INCOME TAX APPEAL PENDING BEFORE YOUR HONOUR, AND THE PENDING APPEAL IS ACCORDINGLY BEING PRAYED TO BE PERMITTED TO BE WITHDRAWN. IT IS THEREFORE MOST HUMBLY REQUESTED THIS APPLICAT ION BE ALLOWED AND THE INCOME TAX APPEAL FILED BY THE ASSE SSEE APPELLANT BE ALLOWED TO BE WITHDRAWN; THANKING YOU YOURS FAITHFULLY, FOR VISHAL BOHRA (ASSESSEE APPELLANT) ITA NO.603/JP/2019 GURDEEP SINGH CHANDI AND CO. VS. ACIT 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 05/05/2021. 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:- 05/05/2021. *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- GURDEEP SINGH CHANDI AND CO., KOTA. 2. IZR;FKHZ@ THE RESPONDENT- ACIT, CIRCLE-2, KOTA. 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. 603/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR