SMT. POOJA AGRAWAL,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA

PDF · subscribers
ITA 1380/JPR/2019Status: DisposedITAT Jaipur28 July 2020AY 2010-112 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 to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal request.

What were the facts?

The assessee filed an appeal against the penalty levied under Section 271(1)(c) for AY 2010-11. The assessee had opted for the Vivad Se Vishwas Scheme 2020, and the necessary forms were approved.

What were the issues?

Whether the appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme.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,”A” JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1380/JP/2019

Hearing: 28/07/2020Pronounced: 28/07/2020

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 1380/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke Pooja Agarwal The DCIT, Vs. Bunglow No. 1, J. K. Nagar, Central Circle, Room No. 212, 2nd Floor, C. R. Building, Kota Rawatbhata Road, Kota ToLFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHIPG1451A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Vijay Goyal (CA) jktLo dh vksj ls@ Revenue by : Miss. Chanchal Meena (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 28/07/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 28/07/2020 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A)-2, Udaipur dated 30.09.2019 for A.Y 2010-11 confirming the levy of penalty u/s 271(1)(c) of the Act.

2.

The ld. AR submitted that the assessee doesn’t wish to pursue the present appeal in view of the fact that she has opted for Vivad Se Vishwas Scheme 2020 and Form no. 1 & 2 so submitted by the assessee has been approved and a certificate in Form no. 3 has been 2 Pooja Agarwal, Kota vs. DCIT, Kota issued on 1.05.2020 by the ld PCIT, Kota and accordingly, the assessee may be permitted to withdraw the present appeal.

3.

The ld. DR was heard who did not raise any objection to the said withdrawal request on behalf of the assessee.

4.

After hearing both the parties, the appeal is dismissed as withdrawn by the assessee.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →