Shri Arun Kumar Tiwari, Jabalpur V. ACIT, Jabalpur

ITSSA 1/JAB/2005

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0643 (ITAT-JABALPUR)
• Duration Of Justice: 16 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 03-01-2005
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NEERJA PRADHAN
• Assessee Lawyers: M M NEMA
• Section: 143(3); 158BC

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH , JABALPUR BEFORE SHRI NRS GANESAN, JUDICIAL MEMBER & SANJAY A RORA, ACCOUNTANT MEMBER ITA NO.1/JAB/2005 ASSESSMENT YEAR: 1989-90 TO 1999-2000 ARUN KUMAR TIWARI PROP: KACHNAR BUILDER, BUNGLOW NO.2, KACHNAR , CIVIL LINES, JABALPUR. VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), JABALPUR (APPELLANT) (RESPONDENT) APPELLANT BY SHRI M. M. NEMA, ADVOCATE RESPONDENT BY SMT. NEERJA PRADHAN, C.I.T.-DR DATE OF HEARING 17/02/2021 DATE OF PRONOUNCEMENT 17/02/2021 ORDER PER SANJAY ARORA: THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS), JABALPUR (CI T(A) FOR SHORT) DATED 02.11.2014, PARTLY ALLOWING THE ASSESSEES APPEAL C ONTESTING HIS ASSESSMENT UNDER SECTION 158BC READ WITH SECTION 143(3) OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER) DATED 31.10.2000. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, SHRI NEMA, THAT HE ASSESSEE HAS OPTED FOR THE VIVA D SE VISWAS SCHEME, 2020, AND FOR WHICH IT HAS RECEIVED CERTIFICATE IN FORM 3 U/S. 5(1) OF THE SCHEME. THE APPEAL MAY, THEREFORE, KINDLY BE PERMITTED TO BE WI THDRAWN ITA NO.1/JAB/2005 (AY1989-90 TO 1999-2000 ) ARUN KUMAR TIWARI VS. CIT 2 3. WE HAVE HEARD THE PARTIES. THE ASSESSEES APPLIC ATION SPECIFIES THE CERTIFICATE NUMBER ISSUED THERETO UNDER THE VIVAD SE VISWAS SCHEME WHICH PROVIDES FOR A DEEMED WITHDRAWAL ON THE ACCEPTANCE OF THE APPLICATION BY THE ASSESSEE THEREUNDER. WE THEREFORE DIRECT FOR WITHDR AWAL OF THE SAID APPEAL. 4. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D AS WITHDRAWN ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 17, 2021 SD/- SD/- (N.R.S.GANESAN) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 17/02/2021 RS // TRUE COPY //