SHRI MANISH ARORA, AJMER V. INCOME TAX OFFICER, AJMER

ITA 842/JPR/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8868 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 13-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA ACIT
• Section: 143(3)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,B JAIPUR JH JESK LH0 KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PA L RAO, JM VK;DJ VIHY LA- @ ITA NO. 842/JP/2017 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2009-10 SHRI MANISH ARORA KHATRI KI BAGICHI PUSHKAR ROAD, AJMER. CUKE VS. INCOME TAX OFFICER WARD-1(3), AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AFVPA 1842 H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : MISS CHANCHAL MEENA (ACIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 23/07/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 28/07/2020 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), AJMER DATED 05.09.2017 FOR THE A.Y. 2009-20 10 IN THE MATTER OF ORDERS PASSED BY THE A.O. U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). DUE TO PREVAILING COVID-19 PANDEMI C CONDITION THE HEARING OF THE APPEAL IS CONCLUDED THROUGH VIDEO CO NFERENCE. ITA NO. 842/JP/2017 SHRI MANISH ARORA VS. ITO 2 2. THE ASSESSEE REQUESTED FOR WITHDRAWAL OF THE PRE SENT APPEAL IN VIEW OF THE FACT THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME- 2020 TO SETTLE HIS TAX LIABILITY WITH THE DEPARTME NT. A COPY OF APPLICATION DATED 26.06.2020 IS ALSO FILED. THE LD. DR HAS RAIS ED NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS ALLOWED TO BE WITHDRAWN. ACCORDINGLY, IN VIEW OF REQUEST OF THE ASSESSEE AS WELL AS THE FACT THAT TH E ASSESSEE HAS ALREADY OPTED FOR RESOLUTION OF DISPUTE AND TAX LIABILITY U NDER VIVAD SE VISHWAS SCHEME-2020 THE APPEAL OF THE ASSESSEE IS ALLOWED TO BE WITHDRAWN AND CONSEQUENTLY THE SAME IS DISMISSED AS WITHDRAWN. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28/07/2020. SD/- SD/- FOT; IKY JKO JESK LH0 KEKZ (VIJAY PAL RAO) (RAMESH. C. SHARMA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 28/07/2020. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI MANISH ARORA, AJMER. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-1(3), AJMER. 3. VK;DJ VK;QDR@ CIT ITA NO. 842/JP/2017 SHRI MANISH ARORA VS. ITO 3 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. 842/JP/2017} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR