Shri Gyanesh Sharma HUF, 26, Jai Jawan Colony-II, Tonk Road, Jaipur, Jaipur V. ITO Ward-6(3), Jaipur, Ward-6(3), Jaipur

ITA 616/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8870 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 01-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROONIPAL
• Assessee Lawyers: M L BORAD
• Keywords: Competent authority

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 JESK LH0 KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PA L RAO, JM VK;DJ VIHY LA- @ ITA NO. 616/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2013-14 SHRI GYANESH SHARMA HUF 26,JAI JAWAN COLONY-II, TONK ROAD, JAIPUR-302015. CUKE VS. THE ITO, WARD-6(3), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAGHG 0779 J VIHYKFKHZ@ APPELL ANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI M.L. BORAD (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SMT. ROONI PAL (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 27/07/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 27/07/2020 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 15.02.2019 OF LD. CIT (A), AJMER FOR THE ASSESSMENT YEAR 2013-14. DUE TO PREVAILING COVID-19 PANDEMIC CONDITION THE HEARI NG OF THE APPEALS ARE CONCLUDED THROUGH VIDEO CONFERENCE. 2. AT THE TIME OF HEARING, THE LD. AR HAS STATED AT BAR THAT THE ASSESSEE HAS ALREADY APPLIED FOR SETTLEMENT OF DISP UTE UNDER VIVAD SE VISHWAS SCHEME-2020 HOWEVER, THE APPROVAL OF THE C OMPETENT ITA NO. 616/JP/2019 SHRI GYANESH SHARMA HUF VS. ITO 2 AUTHORITY OF THE DEPARTMENT ON THE APPLICATION FILE D UNDER VIVAD SE VISHWAS SCHEME-2020 IS AWAITED. THE LD. AR HAS THU S SUBMITTED THAT THE ASSESSEE WILL WITHDRAW THE PRESENT APPEAL ONCE THE APPLICATION IS APPROVED BY THE COMPETENT AUTHORITY. THE LD. DR HAS NOT DISPUTED THAT THE ASSESSEE HAS APPLIED UNDER VIVAD SE VISHWAS SC HEME-2020. 2.1 ACCORDINGLY, IN VIEW OF THE ABOVE FACTS THAT TH E ASSESSEE HAS ALREADY OPTED TO SETTLE THE DISPUTE AND TAX LIABILI TY UNDER VIVAD SE VISHWAS SCHEME-2020 THE APPEAL OF THE ASSESSEE BEC OMES INFRUCTUOUS. HENCE, THE APPEAL OF THE ASSESSEE IS DISMISSED AS NOT MAINTAINABLE. WE MAY CLARIFY THAT IN CASE THE APPLI CATION OF THE ASSESSEE FILED UNDER VIVAD SE VISHWAS SCHEME-2020 IS NOT APPROVED OR REJECTED BY THE COMPETENT AUTHORITY, THE ASSESSE E SHALL HAVE LIBERTY TO GET THE PRESENT APPEAL REVIVED BY FILING MISCELL ANEOUS APPLICATION. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27/07/2020. SD/- SD/- JESK LH0 KEKZ FOT; IKY JKO (RAMESH. C. SHARMA) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 27/07/2020. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: ITA NO. 616/JP/2019 SHRI GYANESH SHARMA HUF VS. ITO 3 1. VIHYKFKHZ@ THE APPELLANT- SHRI GYANESH SHARMA HUF, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-6(3), 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. 616/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR