SMT. USHA AGARWAL, JAIPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

ITA 807/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6947 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 29-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RUNI PAUL CIT DR DHK
• Assessee Lawyers: R S POONIA

Judgement Text

1 VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,B JAIPUR JH JESK LH-'KEKZ] YS[KK LNL; ,O LAANHI XKSLKBZ] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOS AIN, JM VK;DJ VIHY LA-@ ITA NO.807/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 SMT. USHA AGARWAL A-10, JAI JAWAN COLONY-IST, TONK ROAD JAIPUR CUKE VS. THE ACIT CIRCLE - 4 JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AEGPA 8783G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI R.S. POONIA, CA JKTLO DH VKSJ LS@ REVENUE BY: SMT. RUNI PAUL , ADDL. CIT DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 02/09/2020 MN?KKS'K.KK DH RKJH[K@ DATE OF PRONOUNCEMENT: 03/09/2020 VKNS'K@ ORDER PER SANDEEP GOSAIN, J.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT (A), AJMER DATED 25.03.2019 FOR THE AS SESSMENT YEAR 2009- 10 PASSED UNDER SECTION 147/144 OF THE INCOME TAX A CT, 1961 (IN SHORT THE ACT). DUE TO PREVAILING COVID-19 PANDEMIC C ONDITION, THE HEARING OF THE APPEAL IS CONCLUDED THROUGH VIDEO CO NFERENCE. 2. THE ASSESSEE HAS MOVED AN APPLICATION DATED 01-0 9-2020 FOR SEEKING ADJOURNMENT ON THE GROUND THAT THE ASSESSEE HAS OPT ED FOR VIVAD SE VISHWAS SCHEME-2020 TO SETTLE HIS TAX LIABILITY WI TH THE DEPARTMENT. THE ITA NO.807/JP/2019 SMT. USHA AGARWAL VS ACIT , CIRCLE - 4, JAIPUR 2 BENCH NOTED THAT SINCE THE ASSESSEE HAS ALREADY OPT ED FOR RESOLUTION OF DISPUTE AND TAX LIABILITY UNDER VIVAD SE VISHWAS S CHEME-2020, THEREFORE, IT IS NOT IMPERATIVE TO GRANT ADJOURNMENT TO THE AS SESSEE. HENCE, THE APPEAL OF THE ASSESSEE IS DISMISSED AS NO CAUSE OF ACTION SUBSISTS FOR MAINTENANCE OF THE PRESENT APPEAL FOR WHICH THE LD. DR HAS NO OBJE CTION. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, THE APPE AL OF THE ASSESSEE IS DISMISSED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED ORDER PRONOUNCED IN THE OPEN COURT ON 03/09/2 020. SD/- SD/- JESK LH-'KEKZ LANHI XKSLKBZ (RAMESH C. SHARMA) (SANDEEP GOSAI N) YS[KKLNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 03 /09/2020. *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT - SMT. USHA AGARWAL , JAIPUR 2. IZR;FKHZ@ THE RESPONDENT-THE ACIT, CIRCLE - 4, 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.807/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSTT. REGISTRAR