Ajit Kumar Samdariya, JABALPUR V. Deputy Commissioner of Income Tax (Central), JABALPUR

ITSSA 42/JAB/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3046 (ITAT-JABALPUR)
• Duration Of Justice: 3 year(s) 9 month(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 29-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-08-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 28-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 | P a g e IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.(SS) A. No. 42/JAB/2018 (Asst. Year : 2014-15) Appellant by : Shri Anil Gupta, FCA Respondent by : Shri Sanjay Kumar, CIT-DR Date of hearing : 30/08/2022 Date of pronouncement : 30/08/2022 O R D E R Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’, for short) dated 19/09/2018, partly allowing his appeal contesting his assessment under section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 21/03/2016 for Assessment Year (AY) 2014-15. 2. At the very outset, it was submitted by Shri Gupta, the ld. counsel for the assessee, that the assessee has since preferred to settle the tax dispute in the instant case under the Direct Tax Vivad Se Vishwas Act, 2020 (‘the said Act’, hereinafter), for which he would advert to the copy of Form-5 dated 11/06/2021 Ajit Kumar Samdariya, 16, Sarafa Bazaar, Jabalpur. [PAN : AKJPS 9101 M] vs. DCIT (Central), Jabalpur. (Appellant) (Respondent) IT (SS) A No. 42/JAB/2018 (A.Y. 2014-15) Ajit Kumar Samdariya vs. DCIT 2 | P a g e enclosed along with the prayer for withdrawal. The assessee may accordingly be to withdraw his appeal. The ld. CIT-DR fairly did not raise any objection to the same. 3. We have heard the parties, and perused the material on record. Form-5, (supra), which signifies the settlement of the tax dispute under reference under the said Act, is on record, and stands perused, to find it in order. Under the circumstances, we have no hesitation in acceding to the assessee’s request for being permitted to withdraw the instant appeal. We decide accordingly. 4. In the result, the Assessee’s appeal is dismissed as withdrawn/infructuous. Order Pronounced in open Court on August 30, 2022. Sd/- Sd/- (Manomohan Das) (Sanjay Arora) Judicial Member Accountant Member Dated: 30/08/2022 vr/- Copy to: 1. The Appellant: Ajit Kumar Samdariya, 16, Sarafa Bazar, Jabalpur 2. The Respondent: DCI T (Central), Jabalpur. 3. The CIT (Central), Bhopal (MP) 4. The CIT(A)-1, Jabalpur (MP) 5. The CI T-D.R., I TAT, Jabalpur. 6. Guard file. By order (VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Jabalpur.