Vishal Datt, 1148-A, Jabalpur V. Income Tax Officer, ward- 2(1),

ITA 67/JAB/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3559 (ITAT-JABALPUR)
• Duration Of Justice: 5 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 19-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K HALDER
• Assessee Lawyers: SACHIN BAJPAI
• Section: 143(3); 147

Judgement Text

VISHAL DATT V. ITO ITA NO. 67/JAB/2016 (AY 2007-08) 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (SMC) BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER I.T.A. NO. 67/JAB/2016 A SSESSMENT YEAR: 2007-08 VISHAL DATT, JABALPUR [PAN: AFEPD 5376B] VS. INCOME TAX OFFICER, WARD 2(1), JABALPUR (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SACHIN BAJPAI, ADV. RESPONDENT BY: SH. S.K. HALDER, SR. D.R. DATE OF HEARING: 09/06/2021 DATE OF PRONOUNCEMENT: 09/06/2021 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-2, JABALPUR ( CIT(A) FOR SHORT) DATED 20/02/2015, PARTLY ALLOWING THE ASSESSEES APPEAL C ONTESTING HIS ASSESSMENT UNDER SECTION 143(3) R/W S. 147 OF THE INCOME TAX ACT, 19 61 ('THE ACT' HEREINAFTER) DATED 19/3/2013 FOR THE ASSESSMENT YEAR (AY) 2007-08. PER THE INSTANT APPEAL, THE ASSESSEE AGITATES FOUR SEPARATE DISALLOWANCE/ADDITI ONS SUSTAINED BY THE LD. CIT(A) VIDE THE IMPUGNED ORDER. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, SHRI BAJPAI, THAT THE ASSESSEE HAS OPTED FOR VIVAD SE V ISWAS SCHEME, 2020, DEPOSITING THE REQUISITE TAX THEREUNDER WITH THE CE NTRAL GOVERNMENT. FORMS 1 TO 4 UNDER THE THE DIRECT TAX VIVAD SE VISWAS ACT, 2020 (DTVSV ACT HEREINAFTER) VISHAL DATT V. ITO ITA NO. 67/JAB/2016 (AY 2007-08) 2 R/W THE RELEVANT RULES, HAVE BEEN ENCLOSED ALONG WI TH THE ASSESSEES APPLICATION (ON RECORD) REQUESTING FOR WITHDRAWAL OF HIS CAPTIO NED APPEAL. THE APPEAL MAY, THEREFORE, KINDLY BE PERMITTED TO BE WITHDRAWN. SH. HALDER, THE LD. DR DID NOT RAISE ANY OBJECTION TO THE SAID REQUEST. 3. I HAVE HEARD THE PARTIES. IN VIEW OF THE ASSESSE E HAVING OPTED FOR AND AVAILED THE BENEFITS UNDER THE DTVSV ACT, SINCE ACCEPTED BY THE DEPARTMENT, HIS RIGHTS UNDER THE APPELLATE PROCEDURE FOR THE RELEVANT YEAR GET WAIVED. I, ACCORDINGLY, HAVE NO HESITATION IN ACCORDING HIM PERMISSION FOR WITHD RAWAL OF HIS RELEVANT APPEAL. I DECIDE ACCORDINGLY. 4. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 09, 2021 SD/- (SANJAY ARORA) ACCOUNTANT MEMBER DATED: 09/06/2021 COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT: SH. VISHAL DATT, 1148-A, NAPIER TOWN , JABALPUR-482001 (2) THE RESPONDENT: INCOME TAX OFFICER, WARD 2(1), JABA LPUR - 482001 (3) THE CIT CONCERNED (4) THE CIT (APPEALS)-2, JABALPUR (5) THE SR. DR, ITAT (6) GUARD FILE // TRUE COPY //