Motilal Agrawal, Satna V. Assistant Commissioner of Income Tax, Satna

ITSSA 38/JAB/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0618 (ITAT-JABALPUR)
• Duration Of Justice: 2 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 16-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 12-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: I B KHANDEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI NRS GANESAN, JUDICIAL MEMBER & SANJAY ARORA, ACCOUNTANT MEMBER IT(SS) A NO.38/JAB/2018 ASSESSMENT YEAR: 2012-13 MOTILAL AGRAWAL (GOEL), PROP. M/S GOEL ROADWAYS, HARYANA BHAWAN, PANNA NAKA, SATNA, MADHYA PRADESH. [PAN : ACJPA5414B] VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE SATNA, MADHYA PRADESH. (APPELLANT ) (RESPONDENT) APPELLANT BY SHRI SAPAN USHRATHE, ADV. WITH SMT. APOORVA AGRAWAL,CA RESPONDENT BY SHRI I.B. KHANDEL, DR DATE OF HEARING 16/02/2021 DATE OF PRONOUNCEMENT 16/02/2021 ORDER PER NRS GANESAN, JM: 1. THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-1, JABALPUR [ CIT(A) HEREINAFTER] DATED 09.10.2018 AND PERTAINS TO ASSESSMENT YEAR (A Y) 2012-13. 2. WHEN THE APPEAL IS TAKING FOR HEARING, SHRI SAPA N USHRATHE, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSE E AVAILED VIVAD SE MOTILAL AGRAWAL (GOEL) IT (SS) A NO. 38 JAB 2018 2 VISWAS SCHEME, 2020. THE PR. CIT ACCEPTED THE DECLA RATION FILED BY THE ASSESSEE AND ISSUED FORM NO. 3 & 4 UNDER THE SCHEME , THEREFORE, THE LD. COUNSEL SUBMITTED THAT THE ASSESSEE MAY BE PERMITTE D TO WITHDRAW THE APPEAL AS SETTLED UNDER VIVAD SE VISWAS SCHEME, 202 0. 3. THE LD. DEPARTMENTAL REPRESENTATIVE (DR) SHRI I. B. KHANDEL HAS NO OBJECTION TO DISMISS THIS APPEAL AND AS SETTLED UND ER THE VIVAD SE VISWAS SCHEME, 2020. 4. IN VIEW OF THE ABOVE, THIS APPEAL OF THE ASSESSE E IS DISMISSED AS SETTLED UNDER THE VIVAD SE VISWAS SCHEME, 2020. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 16 TH 2021. SD/- SD/- (SANJAY ARORA) (N.R.S.GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16/02/2021 //TRUE COPY//