Kotumal Advani, M/s. Madhur Enterprises, 8-C, Small Scale Industrial Area, Kota, Kota V. ITO Ward-1(1), Kota, Kota

ITA 691/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0879 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 13-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONISHA CHOUDHARYADDL CIT DHK
• Section: 22

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES B, JAIPUR JH LANHI XLKA ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA -@ ITA NO. 691/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2012-13 KOTUMAL ADVANI, M/S MADHUR ENTERPRISES, 8-C, SMALL SCALE INDUSTRIAL AREA, KOTA, RAJASTHAN. CUKE VS. I.T.O. WARD 1(1) KOTA. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: ABKPA 3592 L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI SAURABH HARSH (ADV) JKTLO DH VKSJ LS @ REVENUE BY: SMT. MONISHA CHOUDHARY(ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 21/12/2020 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 22/12/2020 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), KOTA DATED 20/03/2019 FOR THE A.Y. 2012-13. 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. AT THE TIME OF HEARING, THE LD. COUNSEL APPEARING ON BEHALF OF THE ASSESSEE HAS FURNISHED AN APPLICATION FOR WITHDRAWAL OF THIS APPEAL. THE CONTENTION MADE IN THE SAID APPLICATION READS AS UNDER: ITA 691/JP/2019_ KOTUMAL ADVANI VS ITO 2 THE ABOVE NOTED APPEAL IS FIXED FOR HEARING ON 21.12.2020. THAT ASSESSEE APPELLANT OPTED FOR THE VIVAD SE VISHWAS SCHEME 2020 VIDE FORM 1 AND FORM 2 AND SAME WAS ACCEPTED AND FORM 3 HAS BEEN ISSUED ON 15.07.2020. THAT AS PER THE SCHEME THE ASSESSEE APPELLANT HAS VOLUNTARILY WAIVED ALL HIS RIGHTS WHETHER DIRECT OR INDIRECT, TO SEEK OR PURSUE ANY REMEDY OR ANY CLAIM IN RELATION TO THE TAX-ARREAR WHICH MAY OTHERWISE BE AVAILABLE TO HIM UNDER ANY LAW FOR THE TIME BEING IN FORCE (COPY OF FORM 3 IS ENCLOSED HEREWITH) THAT ACCORDINGLY THE ASSESSEE APPELLANT DOES NOT WISH TO PURSUE THE INSTANT INCOME TAX APPEAL PENDING BEFORE THE HON'BLE ITAT, JAIPUR BENCH AND THE PENDING APPEAL IS ACCORDINGLY BEING PRAYED TO BE PERMITTED TO BE WITHDRAWN. IT IS THEREFORE MOST HUMBLY REQUESTED THIS APPLICATION BE ALLOWED AND THE INCOME TAX APPEAL FILED BY THE ASSESSEE APPELLANT BE ALLOWED TO BE WITHDRAWN. THANKING YOU YOURS FAITHFULLY FOR KOTUMAL ADVANI (N.K. BAID/SIDDARTH RANKA/M.IQBAL/SAURAV HARSH) COUNSEL FOR THE ASSESSEE 4. THE LD DR HAS RAISED NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS ALLOWED TO BE WITHDRAWN. ITA 691/JP/2019_ KOTUMAL ADVANI VS ITO 3 5. THEREFORE, IN VIEW OF THE FACT THAT THE ASSESSEE HAS ALREADY APPROACHED THE DEPARTMENT TO SETTLE THE MATTER UNDER VIVAD SE VISHWAS SCHEME, WE PERMIT THE ASSESSEE TO WITHDRAW HIS APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSES IS DISMISSED AS WITHDRAWN. 6. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND DECEMBER, 2020. SD/- SD/- FOE FLAG ;KNO LANHI XLKA (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 22/12/2020 *RANJAN VKNS 'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI KOTUMAL ADVANI, KOTA. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 1(1), KOTA. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ 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. 691/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR