KAMLA DEVI, SHARMA ASHISH & ASSOCIATES 142, SHYAM KRIPA, KOTRI ROAD, NEAR YES BANK, GUMANPURA, KOTA,KOTA vs. ITO WARD-2(1), KOTA, KOTA

PDF · subscribers
ITA 681/JPR/2019Status: DisposedITAT Jaipur30 July 2020AY 2014-152 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 assessee requested withdrawal of the appeal as they opted for the 'Vivad Se Vishwas Scheme-2020' to settle their tax liability. The Tribunal allowed the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2014-15. The assessee subsequently requested to withdraw the appeal.

What were the issues?

Whether the assessee's appeal can be withdrawn due to opting for the 'Vivad Se Vishwas Scheme'.

AI-generated summary — verify with the full judgment below

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

Before: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 681/JP/2019

For Appellant: Shri D. Kumar (Adv.) jktLo dh vksj ls@
Hearing: 30/07/2020Pronounced: 30/07/2020

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh jes’k lh0 ’kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 681/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Smt. Kamla Devi The ITO, Vs. 1-B-27, Vigyan Nagar Ward-2(1), Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AVEPD 4907 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri D. Kumar (Adv.) jktLo dh vksj ls@ Revenue by : Smt. Rooni Pal (DCIT) lquokbZ dh rkjh[k@ Date of Hearing :30/07/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 30/07/2020 vkns'k@ ORDER PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 05.02.2019 of ld. CIT (A), Kota for the assessment year 2014-15. 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 Devi Lal Sharma vs. ITO Department. A copy of application dated 07.07.2020 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 30/07/2020. Sd/- Sd/- ¼ jes’k lh0 “kekZ ½ ¼fot; iky jko½ (Ramesh. C. Sharma) (Vijay Pal Rao) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 30/07/2020. *Santosh. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Smt. Kamla Devi, Kota. 2. izR;FkhZ@ The Respondent- ITO, Ward-2(1), Kota. 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. 681/JP/2019} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

Recent GST High Court judgments

Search GST case law →