SHRI PERMESHWAR DAYAL JHANWAR,KOTA vs. INCOME TAX OFFICER, BUNDI

ITA 236/JPR/2019Status: DisposedITAT Jaipur17 September 2020AY 2012-133 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 allowed the assessee's request to withdraw the appeal. The withdrawal was permitted as the assessee had availed the Vivad Se Vishwas scheme and the Income Tax Department had issued the necessary certificate.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the hearing, the assessee's counsel sought to withdraw the appeal. This withdrawal was sought because the assessee had opted for the Vivad Se Vishwas scheme.

What were the issues?

Whether an appeal can be withdrawn if the assessee has opted for the Vivad Se Vishwas scheme. The applicability and implications of the Vivad Se Vishwas scheme on pending appeals.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES “B”, JAIPUR

Before: SHRI N.K. SAINI & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 236/JP/2019

For Appellant: Shri B.V. Maheshwari (CA) jktLo dh vksj ls@

Hearing: 17/09/2020Pronounced: 17/09/2020

ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of the ld. CIT(A), Kota dated 22/01/2019 for the A.Y. 2012-13.

The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.

The ld. Counsel for the assessee furnished application for withdrawal of this appeal. The contents made in the said application read as under: “With reference to the subject, we submit that the assessee have filed Form VsV-4 at the transaction ID-8597149733 on 22/06/2020. That the Department have issued Form No. 3 on 26/05/2020 and also Form No. 4 has been submitted on 22/06/2020. That the application of 2 ITA 236/JP/2019_ Premeshwar Dayal Jhanwar Vs ITO the assessee have been considered by the department under Vivad Se Visvas Scheme. We thus submit to withdraw the appeal & report Hon. Bench to decide in the light of above. Thanking you, Yours Truly, (CA B.V. Maheshwari) A/R”

During the course of hearing the Ld. Counsel for the Assessee submitted that the assessee has availed the immunity scheme i.e. Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing Certificate No. 340974140260520 in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.

In view of the above the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed. Order pronounced in the open court on 17th September, 2020. Sd/- Sd/- ¼,u-ds-lSuh½ ¼lanhi x®lkÃa½ (N.K. SAINI) (SANDEEP GOSAIN) mik/;{k@Vice President U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:-17/09/2020 *Ranjan

3 ITA 236/JP/2019_ Premeshwar Dayal Jhanwar Vs ITO आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Shri Premeshwar Dayal Jhanwar, Kota. 1. izR;FkhZ@ The Respondent- The I.T.O., Bundi. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 236/JP/2019) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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