Shri Kuldeep Badal, Tikamgarh V. Income Tax Officer , Tikamgarh

ITA 78/JAB/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2506 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 21-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SWATI AGARWAL
• Section: 147; 143(3)

Judgement Text

KULDEEP BADAL V. ITO ITA NO. 78/JAB/2019 (AY 2016-17) 1 IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH , JABALPUR (SMC) (THROUGH VIDEO CONFERENCING) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER ITA NO.78/JAB/2019 ASSESSMENT YEAR: 2016-17 KULDEEP BADAL, TIKAMGARH (M.P.) [PAN: BGTPB 6777K] VS. INCOME TAX OFFICER, TIKAMGARH (M.P.) (APPELLANT) (RESPONDENT) APPELLANT BY NONE (WITHDRAWAL APPLICATION ) RESPONDENT BY MS. SWATI AGARWAL, SR. DR DATE OF HEARING 28/06/2021 DATE OF PRONOUNCEMENT 28/06/2021 ORDER PER SANJAY ARORA, AM THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS), GWALIOR (CIT (A) FOR SHORT) DATED 20/9/2019, PARTLY ALLOWING THE ASSESSEES APPEAL CO NTESTING HIS ASSESSMENT UNDER SECTION 147 READ WITH SEC. 143(3) OF THE INCO ME TAX ACT, 1961 (THE ACT HEREINAFTER) FOR THE ASSESSMENT YEAR (AY) 2016-17 V IDE ORDER DATED 25/12/2018. 2. NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE WHEN THE APPEAL WAS CALLED OUT FOR HEARING. IT STANDS, HOWEVER, OBSERVE D THAT THE ASSESSEE HAS THROUGH HIS COUNSEL, SH. SRIVASTAVA, ADV., MOVED AN APPLICATION DATED 25/6/2021 ON 28/6/2021, INFORMING THAT THE ASSESSEE HAS SINCE OPTED FOR THE VIVAD SE VISHWAS SCHEME, 2019 IN RESPECT OF HIS CAP TIONED APPEAL, AND THAT NO KULDEEP BADAL V. ITO ITA NO. 78/JAB/2019 (AY 2016-17) 2 DISPUTE WITH THE REVENUE SURVIVES QUA THE SAME, AND WHICH IS ACCORDINGLY PRAYED FOR BEING ALLOWED TO BE WITHDRAWN. 3. I HAVE HEARD THE PARTY BEFORE ME AS WELL AS PERU SED THE RECORD. THE DTVSV ACT, 2020 ITSELF PROVIDES FOR THE WITHDRAWAL OF AN APPEAL (UNDER THE ACT) ON THE RESOLUTION OF THE DISPUTE UNDER THE SAI D ACT. THE ASSESSEES CAPTIONED APPEAL, IN VIEW THEREOF, BECOMES NOT MAIN TAINABLE, AND IS LIABLE TO BE WITHDRAWN. 4. THE ASSESSEES APPEAL IS, ACCORDINGLY, PERMITTE D TO BE WITHDRAWN. I DECIDE ACCORDINGLY. 5. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D AS NOT MAINTAINABLE/ WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 28, 2021 SD /- (SANJAY ARORA) A CCOUNTANT MEMBER DATED: 28/06/2021 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT: KULDEEP BADAL, NEW CIVIL LINES, BEHI ND SEWA NURSING HOME, TIKAMGARH - 472001 (M.P.) 2. THE RESPONDENT: INCOME TAX OFFICER, AAYKAR BHAWAN, TIKAMGARH - 472001 (M.P.) 3. THE PR. CIT, GWALIOR 4. THE CIT(A), GWALIOR 5. THE SR. DR, ITAT, JABALPUR 6. GUARD FILE // TRUE COPY //