SHRI RAKESH KUMAR JAIN, JAIPUR V. JOINT COMMISSIONER OF INCOME TAX, RANGE-4, JAIPUR

ITA 939/JPR/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9471 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 06-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONISHA CHOUDHARYADDL CIT DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES A, 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 NOS. 939 & 938/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2013-14 RAKESH KUMAR JAIN E-142, AMBA BARI, JAIPUR CUKE VS. JCIT, RANGE-4, JAIPUR LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: ABKPJ0369E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SH. ASHISH SHARMA (ADV.) JKTLO DH VKSJ LS @ REVENUE BY: SMT. MONISHA CHOUDHARY(ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 08/03/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 15/03/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. BOTH THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF THE LD. CIT(A)-2, JAIPUR BOTH DATED 20/06/2018 FOR THE A.Y. 2013-14. 2. THE HEARING OF THE APPEALS WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. AT THE TIME OF HEARING, THE ASSESSEE FURNISHED AN APPLICATION FOR WITHDRAWAL OF THESE APPEALS. THE CONTENTION MADE IN THE SAID APPLICATION READS AS UNDER: ITA 939 & 938/JP/2018_ SH. RAKESH KUMAR JAIN VS JCIT, JAIPUR 2 IN RESPECT OF ABOVE IT IS MOST RESPECTFULLY SUBMITTED THAT THE ASSESSEE HAD APPLIED FOR SETTLEMENT OF DISPUTE WITH INCOME-TAX DEPARTMENT IN ABOVE APPEALS WHICH HAS BEEN ACCEPTED BY PRINCIPAL COMMISSIONER OF INCOME TAX IN VIVID SE VISHWAS SCHEME (COPY OF FORM 3 ISSUED BY THE DEPARTMENT IS ANNEXED HEREWITH) IT IS THEREFORE PRAYED TO ALL PERMIT THE ASSESSEE TO WITHDRAW THE ABOVE MENTIONED APPEALS. THANKING YOU YOURS SINCERELY ASHISH SHARMA A/R 4. THE LD DR HAS RAISED NO OBJECTION IF THE APPEALS OF THE ASSESSEE ARE ALLOWED TO BE WITHDRAWN. 5.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 APPEALS. ACCORDINGLY, THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, BOTH THESE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15/03/2021. 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:- 15/03/2021 ITA 939 & 938/JP/2018_ SH. RAKESH KUMAR JAIN VS JCIT, JAIPUR 3 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI RAKESH KUMAR JAIN, JAIPUR 2. IZR;FKHZ @ THE RESPONDENT- THE JCIT, RANGE-04, JAIPUR 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 NOS. 939 & 938/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR