SHRI TINKU KUMAR MITTAL C-609, FELICITY EMRALD, SWAGE FARM, N.S. ROAD, JAIPUR,JAIPUR V. CIT APPEAL-II, JAIPUR, JAIPUR

MA 5/JPR/2021

AI Insights

This case involves a Miscellaneous Application filed by Shri Tinku Kumar Mittal against an order of the Income Tax Appellate Tribunal (ITAT), Jaipur Bench. The application was filed under section 254(2) of the Income Tax Act, seeking to recall the ITAT's order dated 28-10-2020. The assessee, represented by Shri Ashok Kanodia, CA, opted to withdraw the M.A. as he has chosen to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. The tribunal, after hearing the submissions and noting the absence of objections from the Department represented by Shri Anup Singh, Addl. CIT-DR, allowed the withdrawal of the M.A.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 30512 (ITAT-JAIPUR)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUP SINGH
• Assessee Lawyers: ASHOK KANODIA
• Keywords: Principle of natural justice
• Section: 254(2)

Judgement Text

"1 MA NO. 5/JP/20221 (ARISING 0UT OF ITA NO. 802/JP/2019 – SHRI TINKU KUMAR MITTAL VS ITO WARD 6(2), JAIPUR) vk;djvihyh; vf/kdj.k] t;iqjU;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Misc. Application No.5/JP/2021 (Arising out of ITA No.802/JP/2019) fu/kZkj.ko\"kZ@ Assessment Year : 2014-15 Shri Tinku Kumar Mittal 156A, Mangal Vihar,Gopalpura Bypass Jaipur cuke Vs. The ITO Ward 6(2) Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKNPM 2232 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Ashok Kanodia, CA jktLo dh vksjls@Revenue by: Shri Anup Singh, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 05/03/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 10/03/2025 vkns'k@ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This is a Miscellaneous Application filed by the assessee u/s 254(2) of the Act against the order of the ITAT Jaipur Bench dated 28-10-2020 praying mainly therein to recall its order and the assessee should be heard to meet the ends of natural justice. 2 MA NO.5/JP/2021 (ARISING OUT OF ITA NO. 802/JP/2019 – SHRI TINKU KUMAR MITTAL VS ITO, WRD 6(2), JAIPUR 2. During the course of hearing, the ld. AR of the assessee vide application dated 05-03-2025 submitted that the assessee wants to withdraw the above M.A. since the assessee has opted to settle the dispute under Direct Tax Vivdad Se Vishwas Scheme, 2024 and the certificate under scheme is currently pending before the Department. Thus the M.A. filed by the assessee may be treated as withdrawn with the liberty to the assessee to revive the MA in case certificate is not issued by the ld. PCIT. 2.1 On the other hand, the ld. DR did not raise any objection to the submissions made by the ld. AR of the assessee before the Bench. 2.2 After hearing both the parties and perusing the materials available on record, it is found that the assessee is herself interested in withdrawing the M.A. by settling the dispute, under Vivad Se Vishwas Scheme 2024. The Bench further feels that in case of another reasons the dispute is not settled in Vivad Se Vishwas Scheme 2024, the assessee shall be at liberty to apply for restoration of the M.A. in accordance with law. In this view of 3 MA NO.5/JP/2021 (ARISING OUT OF ITA NO. 802/JP/2019 – SHRI TINKU KUMAR MITTAL VS ITO, WRD 6(2), JAIPUR the matter, the Bench allows the withdrawal of the M.A. filed by the assessee on above count. 3.0. In the result, the Misc. Application of the assessee is dismissed having been withdrawn Order pronounced in the Open Court on 10 -03-2025. Sd/- Sd/- ¼Mk0 ,l- lhrky{eh ½ ¼jkBksMdeys'kt;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;dlnL;@Judicial Member ys[kklnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 10/03/2025 *Mishra vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Shri Tinku Kumar Mittal, Jaipur. 2. izR;FkhZ@ The Respondent- The ITO,Ward 6(2), Jaipur 3. vk;djvk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZQkbZy@ Guard File (MA No. 5/JP/2021) vkns'kkuqlkj@ By order, lgk;diathdkj@Asst. Registrar "