MRS. ANJANA BHAGCHANDKA,MUMBAI vs. DCIT, CENTRAL CIRCLE, KOTA

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ITA 1329/JPR/2019Status: DisposedITAT Jaipur03 September 2020AY 2015-162 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 accepted the assessee's request to withdraw the appeal as the penalty was settled under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against a penalty levied under Section 271(1)(c). The assessee later filed a petition under the 'Vivad Se Vishwas Scheme-2020' to settle the penalty.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement of the penalty under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”V.C. DB” JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1329/JP/2019

For Appellant: Shri Gulshan Agarwal (C.A.) jktLo dh vksj ls@
Hearing: 03/09/2020Pronounced: 03/09/2020

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”V.C. DB” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1329/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2015-16 cuke Mrs. Anjana Bhagchandka The DCIT, Vs. 51, Ritu Apartment, Dongarsi Road, Central Circle, Malabar Hills, Mumbai. Kota. ToLFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGKPB 0194 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Gulshan Agarwal (C.A.) jktLo dh vksj ls@ Revenue by : Miss. Chanchal Meena (ACIT) lquokbZ dh rkjh[k@ Date of Hearing : 03/09/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 03/09/2020 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. The assessee has filed the present appeal against the order of ld. CIT(A)-II, Udaipur dated 20.09.2019 confirming the levy of penalty u/s 271(1)(c) amounting to Rs 20,895/- by the Assessing officer for the Assessment year 2015-16.

2.

The ld A/R has stated at the Bar that the assessee has filed a petition under “Vivad Se Vishwas Scheme-2020” to settle the aforesaid penalty imposed by the AO and confirmed by the ld. CIT(A) and the 2 Mrs. Anjana Bhagchandka vs DCIT said petition has recently been accepted and Form 3 issued by the competent authority. It was accordingly requested that the assessee may be allowed to withdraw the present appeal.

3.

The ld. DR is heard who did not raise any specific objection in accepting the said prayer of withdrawal of appeal by the assessee.

4.

In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.

Order pronounced in the open Court on 03/09/2020.

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