NARAYAN SINGH CHOUDHARY,KUCHAMAN vs. ITO,WARD-1, MAKRANA

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ITA 54/JODH/2020Status: DisposedITAT Jodhpur11 August 2023AY 2014-153 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the 'Vivad se Vishwas Scheme 2020' and received Form-5. Consequently, it was deemed purposeless to keep the appeal pending.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). At the hearing, no one appeared for the assessee, but a letter indicated an intention to settle the tax litigation under the 'Vivad se Vishwas Scheme 2020'.

What were the issues?

The primary issue was whether the appeal should continue when the assessee intended to settle the dispute under a specific scheme. The Tribunal considered the implications of the 'Vivad se Vishwas Scheme' on the pending appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263,Section 250,Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, JODHPUR

For Respondent: Ms. Nidhi Nair, JCIT -DR
Hearing: 10.08.2023Pronounced: 11.08.2023

(A.Y: 2014-15) Shri Narayan Singh Vs. ITO – Ward-1 Choudhary Makrana, C/o. Dileep Kumar Rajasthan. Mathur, Station Road, Makrana, Rajasthan. PAN/GIR No. : AATPC7209C Appellant .. Respondent Assessee by : None Revenue by : Ms. Nidhi Nair, JCIT -DR Date of Hearing 10.08.2023 Date of Pronouncement 11.08.2023 आदेश / O R D E R

PER PAVAN KUMAR GADALE JM:

1.

The assessee has filed the appeal against the order of the Commissioner of Income Tax (Appeals) – II, Jodhpur passed u/s 143(3) r.w.s 263 and 250 of the Income Tax Act, 1961.

2.

At the time hearing, none appeared on behalf of the assessee. The assessee has submitted a letter mentioning that the assessee has intend to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’ (VSVS2020)

Narayan Singh Choudhary, Kuchaman - 2 - and filed an application under VSVS Rules 2020. Contra, the Ld. DR has no objections.

3.

We heard the Ld. DR and perused the material on record. Since the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and received Form-5 from the income tax department. We are of the view that, no purpose will be served in keeping the appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order as per provisions of Law.

4.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open court on 11.08.2023.

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