SHRI PRATEEK BHAGCHANDKA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA

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ITA 1330/JPR/2019Status: DisposedITAT Jaipur16 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 permitted the assessee to withdraw the appeals as the assessee had opted for the Vivad se Vishwas Scheme. The department did not object to the withdrawal.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2012-13 to 2015-16. During the hearing, the assessee's counsel sought to withdraw these appeals.

What were the issues?

Whether the assessee can withdraw appeals filed before the ITAT after opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

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. 1330, 1331, 1332 & 1333/JP/2019

For Appellant: Shri Vijay Goyal (FCA) jktLo dh vksj ls@
Hearing: 16/09/2020Pronounced: 16/09/2020

ORDER PER: BENCH All these appeals are filed by the assessee against the separate orders of ld. CIT(A)-2, Udaipur all dated 20/09/2019 for the A.Y. 2012-13 to 2015- 16 respectively.

2.

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

3.

The ld. Counsel for the assessee furnished applications for withdrawal of these appeals. The common contention in the said applications read as under:

1.

2 ITA 1330 to 1333/JP/2019_ Prateek Bhagchandka Vs DCIT “The assessee has opted Vivad Se Vishwas Scheme for AY 2012-13. As the Form -1 and Form -2 approved by the PCIT Central, Jodhpur on dated 02/09/2020 and has given the certificate in Form-3. Now the Assessee is to submit the Form-4 attaching the proof of withdrawal of appeal from ITAT. Therefore, the present application is being filed by the assessee for withdrawal of the appeal referred to above.

………………. …………….. ………………. The copy of Form-3 is also attached herewith for your reference.

It is, therefore, most humbly requested that the Assessee may kindly be permitted to withdraw the appeal and the same may please be disposed off as withdrawn.

Prayed accordingly, For Prateek Bhagchandka, Mukesh Kasera (A/R) 3. 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. 513133040020920 for the A.Y. 2012-13, Certificate No. 513144850020920 for the A.Y. 2013-14, Certificate No. 513150830020920 for the A.Y. 2014-15 and Certificate No.

3 ITA 1330 to 1333/JP/2019_ Prateek Bhagchandka Vs DCIT 513159150020920 for the A.Y. 2015-16 in response to the applications filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessee may be allowed to be withdrawn.

4.

The Ld. DR did not object if appeals of the assessee are dismissed as withdrawn.

5.

In view of the above the appeals of the assessee are dismissed as withdrawn.

6.

In the result, all the appeals of the assessee are dismissed. Order pronounced in the open court on 16th September, 2020.

Sd/- Sd/- ¼lanhi x®lkÃa½ ¼,u-ds-lSuh½ (SANDEEP GOSAIN) (N.K. SAINI) U;kf;d lnL;@Judicial Member mik/;{k@Vice President Tk;iqj@Jaipur fnukad@Dated:- 16/09/2020 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Shri Prateek Bhagchandka, Kota. 1. izR;FkhZ@ The Respondent- The D.C.I.T., Central Circle, Kota. 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. 1330 to 1333/JP/2019) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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