Smt.Divya Dixit, Jabalpur V. Income Tax Officer Ward 2(2), Jabalpur

ITA 84/JAB/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2771 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 11-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SWATI AGARWAL
• Section: 147

Judgement Text

DIVYA DIXIT V. INCOME TAX OFFICER ITA NO. 84/JAB/2019 (AY 2013-14) 1 IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENC H, JABALPUR (SMC) (THROUGH VIDEO CONFERENCING) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER ITA NO.84/JAB/2019 ASSESSMENT YEAR: 2013-14 DIVYA DIXIT, JABALPUR (M.P.) [PAN: AKLPD 4944K] VS. INCOME TAX OFFICER, WARD-2(2), JABALPUR (M.P.) (APPELLANT) (RESPONDENT) APPELLANT BY MS. APOORVA AGRAWAL, ADV. (FOR SH. SAPAN USRETHE, ADV.) RESPONDENT BY MS. SWATI AGARWAL, SR. DR DATE OF HEARING 23/06/2021 DATE OF PRONOUNCEMENT 23/06/2021 ORDER PER SANJAY ARORA, AM THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, JABALPUR ( CIT(A) FOR SHORT) DATED 21/8/2019, DISMISSING THE ASSESSEES APPEAL CONTEST ING HER ASSESSMENT UNDER SECTION 147 READ WITH SEC.143(3) OF THE INCOME TAX ACT, 1961 ('THE ACT' HEREINAFTER) FOR THE ASSESSMENT YEAR (AY) 2013-14 V IDE ORDER DATED 07/12/2018. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY MS. APOO RVA AGARWAL, ADV., REPRESENTING THE ASSESSEE, THAT THE ASSESSEE HAD OP TED FOR THE VIVAD SE VISHWAS SCHEME, 2019 IN RESPECT OF HER CAPTIONED APPEAL, WH ICH STANDS SINCE ACCEPTED BY THE REVENUE, WITH IT ISSUING, TOWARD THE SAME, F ORM-3, I.E., THE CERTIFICATE UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (D TVSV ACT) READ WITH THE DIVYA DIXIT V. INCOME TAX OFFICER ITA NO. 84/JAB/2019 (AY 2013-14) 2 RELEVANT RULE, SPECIFYING THE AMOUNT TO BE DEPOSITE D THEREUNDER IN SETTLEMENT OF THE DISPUTE, WHICH STANDS ALSO SINCE PAID BY THE AS SESSEE. THE ASSESSEES APPEAL MAY, UNDER THE CIRCUMSTANCES, BE PERMITTED TO BE WI THDRAWN, RESERVING THOUGH THE RIGHT FOR RESTORATION OF THE APPEAL IF ANY OCCA SION FOR THE SAME ARISES. 3. I HAVE HEARD THE PARTIES. THE PLEADING ON ASSESS EES BEHALF IS IN TERMS OF THE WITHDRAWAL APPLICATION DATED 23/6/2021 ON RECOR D. THE DTVSV ACT ITSELF PROVIDES FOR THE WITHDRAWAL OF AN APPEAL ON THE RES OLUTION OF THE DISPUTE UNDER THE SAID ACT. THE ASSESSEES CAPTIONED APPEAL, IN V IEW THEREOF, BECOMES NOT MAINTAINABLE, AND LIABLE TO BE WITHDRAWN. IF, HOWEV ER, THE ASSESSEES APPLICATION UNDER THE SAID ACT IS, FOR ANY REASON, FOUND UNACCE PTABLE, SHE IS AT LIBERTY TO MOVE THIS TRIBUNAL FOR RESTORATION OF HER APPEAL IN ASMUCH AS NO PREJUDICE TO THE ASSESSEE CAN BE, OR IS ENVISAGED TO BE, CAUSED BY T HE WITHDRAWAL OF HER APPEAL, WHICH RATHER FOLLOWS IN CONSEQUENCE. 4. THE ASSESSEES APPEAL IS, SUBJECT TO THE RIGHT OF RESTITUTION AFORE-SAID, ALLOWED 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 23, 2021 SD/- (SANJAY ARORA) A CCOUNTANT MEMBER DATED: 23/06/2021 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT: SMT. DIVYA DIXIT, 486, STREET NO. 10 , SADAR CANTT, JABALPUR - 482002 (M.P.) 2. THE RESPONDENT: INCOME TAX OFFICER, WARD-2(2), JAB ALPUR (M.P.) 3. THE PR. CIT-2, JABALPUR 4. THE CIT(A)-1, JABALPUR 5. THE SR. DR, ITAT, JABALPUR // TRU E COPY // 6. GUARD FILE