HARISH CHAND LAMORIA,KISHANGARH vs. INCOME TAX OFFICER, WARD-2, KISHANGARH

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ITA 904/JPR/2018Status: DisposedITAT Jaipur31 August 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 allowed the assessee's request to withdraw the appeal. This was based on the assessee opting for the 'Vivad Se Vishwas Scheme-2020' to settle their tax liability.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2015-16. The assessee later requested to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”D.B.” JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 904/JP/2018

Hearing: 31/08/2020Pronounced: 31/08/2020

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”D.B.” 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. 904/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Shri Harish Chand Lamoria The ITO, Vs. Behind Saini Nurshing Home, Ward-2, Ajmer Road, Madanganj, Kishangarh. Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADPL 2121 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Miss Chanchal Meena (ACIT) lquokbZ dh rkjh[k@ Date of Hearing : 31/08/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 31/08/2020 vkns'k@ ORDER PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 22.05.2018 of ld. CIT (A), Kishangarh the assessment year 2015-16. Due to prevailing COVId-19 pandemic condition the hearing of the appeals are concluded through video conference.

2.

The assessee sent e-mail and requested for withdrawal of the present appeal in view of the fact that the assessee has opted for “Vivad Se Vishwas Scheme-2020” to settle his tax liability with the Shri Hairsh Chand Lamoria vs. ITO Department. A copy of application dated 29.08.2020 is also filed. The ld. DR has raised no objection if the appeal of the assessee is allowed to be withdrawn. Accordingly, in view of request of the assessee as well as the fact that the assessee has already opted for resolution of dispute and tax liability under “Vivad Se Vishwas Scheme-2020” the appeal of the assessee is allowed to be withdrawn and consequently the same is dismissed as withdrawn. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 31/08/2020. Sd/- Sd/- ¼fot; iky jko½ ¼foØe flag ;kno½ (Vikram Singh Yadav) (Vijay Pal Rao) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 31/08/2020. *Santosh. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Shri Harish Chand Lamoria, Kishangarh. 2. izR;FkhZ@ The Respondent- ITO, Ward-2, Kishangarh. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 6. xkMZ QkbZy@ Guard File {ITA No. 904/JP/2018} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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