SMT. RAJ KUMARI KANSTIYA, JAIPUR V. INCOME TAX OFFICER, WARD-5-2, JAIPUR

ITA 99/JPR/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6758 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 29-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MONISH CHOUDHARY JCIT DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES B, 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 NO. 99/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2013-14 SMT. RAJ KUMARI KANSTIYA, 4MA-5, JAWAHAR NAGAR, JAIPUR. CUKE VS. ITO, WARD 5(2), JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AFNPK 4086 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI SAURABH HARSH (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SMT. MONISH CHOUDHARY (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 03/09/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 06/09/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), AJMER DATED 19/11/2018 FOR THE A.Y. 2013-14. 2. THE HEARING OF THE APPEAL WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. THE LD. COUNSEL FOR THE ASSESSEE FURNISHED APPLICATION FOR WITHDRAWAL OF THIS APPEAL. THE CONTENTION MADE IN THE SAID APPLICATION READS AS UNDER: THE ABOVE NOTED APPEAL IS FIXED FOR HEARING ON 03/09/2021. ITA 99/JP/2019_ SMT. RAJ KUMARI KANSTIYA VS ITO 2 THAT ASSESSEE HAS OPT FOR THE SCHEME VIVAD SE VISHWAS INTRODUCED BY THE CENTRAL GOVERNMENT DURING UNION BUDGET 2020. THAT AS PER THE SCHEME THE ASSESSEE APPELLANT HAS VOLUNTARILY WAIVED ALL HIS RIGHTS, WHETHER DIRECT OR INDIRECT, TO SEEK OUR PURSUE ANY REMEDY OR ANY CLAIM IN RELATION TO THE TAX ARREAR WHICH MAY OTHERWISE BE AVAILABLE TO HIM UNDER ANY LAW FOR THE TIME BEING IN FORCE. (COPY OF FORM 3 IS ENCLOSED HEREWITH) THAT ACCORDINGLY THE ASSESSEE APPELLANT DOES NOT WISH TO PURSUE THE INSTANT INCOME TAX APPEAL PENDING BEFORE YOUR HONOUR AND THE PENDING APPEAL IS ACCORDINGLY BEING PRAYED TO BE PERMITTED TO BE WITHDRAWN. IT IS THEREFORE MOST HUMBLY REQUESTED THIS APPLICATION BE ALLOWED AND THE INCOME TAX APPEAL FILED BY THE ASSESSEE APPELLANT BE ALLOWED TO BE WITHDRAWN. THANKING YOU YOURS FAITHFULLY FOR VISHAL BOHRA (ASSESSEE APPELLANT) (N.K. BAID/SIDDHARTH RANKA/SAURAV HARSH) A/R 4. THE LD DR HAS RAISED NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS 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 ITA 99/JP/2019_ SMT. RAJ KUMARI KANSTIYA VS ITO 3 SCHEME, WE PERMIT THE ASSESSEE TO WITHDRAW HER APPEAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 6. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06 TH SEPTEMBER, 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:- 06/09/2021 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SMT. RAJ KUMARI KANSTIYA, JAIPUR 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 5(2), 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 NO. 99/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR