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Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR
Before: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No.807/JP/2019
lquokbZ dh rkjh[k@ Date of Hearing : 02/09/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 03/09/2020 vkns'k@ ORDER PER SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of ld.CIT (A), Ajmer dated 25.03.2019 for the Assessment Year 2009- 10 passed under section 147/144 of the Income Tax Act, 1961 (in short the ‘’Act’’). Due to prevailing COVID-19 pandemic condition, the hearing of the appeal is concluded through video conference.
The assessee has moved an application dated 01-09-2020 for seeking adjournment on the ground that the assessee has opted for “Vivad Se Vishwas Scheme-2020” to settle his tax liability with the Department. The 1 Smt. Usha Agarwal vs ACIT , Circle - 4, Jaipur Bench noted that since the assessee has already opted for resolution of dispute and tax liability under “Vivad Se Vishwas Scheme-2020”, therefore, it is not imperative to grant adjournment to the assessee. Hence, the appeal of the assessee is dismissed as no cause of action subsists for maintenance of the present appeal for which the ld. DR has no objection. In view of the above facts and circumstances of the case, the appeal of the assessee is dismissed.
In the result, the appeal of the assessee is dismissed Order pronounced in the open court on 03/09/2020.