SHRI KAILASH CHAND MODANI, JAIPUR V. INCOME TAX OFFICER, WARD-2-3, JAIPUR

ITA 648/JPR/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7173 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 02-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

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 x®lkÃa] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 648/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2008-09 Kailash Chand Modani, C-491, Nirman Nagar, Ajmer Road, Jaipur. cuke Vs. I.T.O., Ward-2(3), Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFGPM 9920 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: None jktLo dh vksj ls@ Revenue by: Shri A.S. Nehra (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing: 07/03/2022 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 10/03/2022 ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A)-1, Jaipur dated 28/01/2019 for the A.Y. 2008-09. 2. The ld. AR appearing on behalf of the assessee has moved an application on the ground that the assessed had applied for Vivad Se Vishwas Scheme, 2020 (in short, VSVS) and submitted Form No. 1 on dated 29/01/2021 vide acknowledgement No.231987510290121. The copy of the said Form has also been placed on record. It was further requested by the assessee that the present appeal be kept in abeyance till Form No. 5 of the VSVS is obtained. ITA 648/JP/2019_ Kailash Chand Modani Vs ITO 2 3. After hearing both the parties, we found that since the assessee has already opted for VSVS and had placed on record Form No.1 dated 29/01/2021, therefore, considering the said action of the assessee, the present appeal is dismissed as no cause of action has been left with the assessee to maintain the present appeal. However, in case, at any stage, if it is brought to the notice of the Bench that the compromise between the parties has not been affected then in that eventuality, the assessee would be at liberty to move appropriate application for recalling of the present order. 4. In the result, this appeal of the assessee is dismissed. Order pronounced in the open court on 10 th March, 2022. Sd/- Sd/- ¼jkBkSM+ deys'k t;arHkkbZ½ ¼lanhi x®lkÃa½ (RATHOD KAMLESH JAYANTBHAI) (SANDEEP GOSAIN) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 10/03/2022 *Ranjan vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. vihykFkhZ@The Appellant- Shri Kailash Chand Modani, Jaipur. 2. izR;FkhZ@ The Respondent- The I.T.O., Ward-2(3), Jaipur. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr¼vihy½@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. 648/JP/2019) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar