SHRI PANKAJ AGGARWAL,SRIGANGANAGAR vs. ITO,WARD-1, SRIGANGANAGAR

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ITA 240/JODH/2018Status: DisposedITAT Jodhpur27 April 2021AY 2013-149 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and the department had issued the necessary certificates.

What were the facts?

Multiple assessees filed appeals before the ITAT. During the hearing, the assessees' counsel requested withdrawal of the appeals.

What were the issues?

Whether the appeals should be withdrawn as the assessees have settled their disputes under the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Heard together (13 matters)

ITA No. 82/JODH/2019
ITA No. 83/JODH/2019
ITA No. 376/JODH/2018
ITA No. 531/JODH/2018
ITA No. 241/JODH/2018
ITA No. 240/JODH/2018
ITA No. 512/JODH/2017
ITA No. 380/JODH/2019
ITA No. 562/JODH/2018
ITA No. 473/JODH/2018
ITA No. 344/JODH/2018
ITA No. 368/JODH/2018
ITA No. 370/JODH/2018

Read from the judgment's own cause title. This page is filed under one of them.

आदेश/Order

PER BENCH:

1.

All these appeals by the different assessees are directed against the separate orders of different Ld. Commissioners of Income Tax (Appeal) at various stations as per following details:

Sl.No. Appeal No. Name of Case CIT(Appeal / s ) Order dt.

1. Indu Bala Malani CIT(A)-2, Udaipur 26/12/2018 2. ITA No. 80/Jodh/2019 Indu Bala Malani CIT(A)-2, Udaipur 26/12/2018 3. ITA No. 82/Jodh/2019 Dinesh Malani CIT(A)-2, Udaipur 26/12/2018 4. ITA No. 83/Jodh/2019 Ramesh Chandra CIT(A)-2, Udaipur 26/12/2018 Malani ITA No. 408/Jodh/2018 5. Rahul Jain CIT(A)-IV, Jaipur 20/06/2018 ITA No. 409/Jodh/2018 6. Rahul Jain CIT(A)-IV, Jaipur 20/06/2018 ITA No. 406/Jodh/2018 7. Paras Mal Jain CIT(A)-IV, Jaipur 20/06/2018 ITA No. 405/Jodh/2018 8. Paras Mal Jain CIT(A)-IV, Jaipur 20/06/2018 ITA No. 376/Jodh/2018 Shri Ramesh Loonker 9. CIT(A)-1, Jodhpur 26/06/2018 ITA No. 531/Jodh/2018 10. Shri Yogesh Singh CIT(A)-1, Jodhpur 24/09/2018 Rathore ITA No. 241/Jodh/2018 11. M/s Jai Shree Ram CIT(A), Bikaner 08/03/2018 Trading Co.

12. Shri Pankaj Aggarwal CIT(A), Bikaner 08/03/2018

13. M/s Bhiklwara Mahila CIT(A), Ajmer 11/10/2017 Urban Cooperative bank Ltd. ITA No. 380/Jodh/2019 14. Siftr Labs Pvt. Ltd. CIT(A)-1, Jodhpur 12/09/2019 ITA No. 562/Jodh/2018 15. Savitri Sarda CIT(A)-1, Jodhpur 11/09/2018 ITA No. 473/Jodh/2018 16. Shri Rajendra Kumar CIT(A)-1, Jodhpur 17/07/2018 Agarwal ITA No. 344/Jodh/2018 17. Sampat Lal Tripathi CIT(A), Ajmer 19/04/2018 ITA No. 368/Jodh/2018 18. Gopal Lal Prajapat CIT(A), Ajmer 07/05/2018 ITA No. 370/Jodh/2018 19. Ladu Lal Gadri CIT(A), Ajmer 16/05/2018

2.

In all the above appeals the assessees / Ld. Counsels for the Assessees furnished separate applications for withdrawal of the appeals.

3.

During the course of hearing the Ld. Counsels for the Assessees submitted that since the assessees have availed the immunity scheme i.e.; Vivad Se Vishwas and the Income Tax Department has since issued Form No. 3 / 4, in response to the applications filed by the assessees, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn. The details of above said certificates are as under:

Sl.No. Appeal No. Name of Case Certificate No.

1.

Indu Bala Malani 340472930120421 2. ITA No. 80/Jodh/2019 Indu Bala Malani 340471810120421 3. ITA No. 82/Jodh/2019 Dinesh Malani 340541250120421 4. ITA No. 83/Jodh/2019 Ramesh Chandra 340468960120421 Malani ITA No. 408/Jodh/2018 5. Rahul Jain 881528070241220 ITA No. 409/Jodh/2018 6. Rahul Jain 881536630241220 ITA No. 406/Jodh/2018 7. Paras Mal Jain 881709310241220 ITA No. 405/Jodh/2018 8. Paras Mal Jain 881701180241220 ITA No. 376/Jodh/2018 Shri Ramesh Loonker 9. 923670600281220 ITA No. 531/Jodh/2018 10. Shri Yogesh Singh 106245000050121 Rathore ITA No. 241/Jodh/2018 11. M/s Jai Shree Ram 925829300281220 Trading Co.

12.

Shri Pankaj Agarwal 984705310010121

13.

M/s Bhilwara Mahila 341502610150421 Urban Cooperative bank Ltd. ITA No. 380/Jodh/2019 14. Siftr Labs Pvt. Ltd. 299209770220321 ITA No. 562/Jodh/2018 15. Savitri Sarda 792782810081220 ITA No. 473/Jodh/2018 16. Shri Rajendra Kumar 278514530020321 Agarwal ITA No. 344/Jodh/2018 17. Sampat Lal Tripathi 292188360160321 ITA No. 368/Jodh/2018 18. Gopal Lal Prajapat 292187130160321

4.

The Ld. DR did not object if the above appeals of the assessees are dismissed as withdrawn.

5.

In view of the above the appeals of the assessees are dismissed as withdrawn.

6.

In the result, appeals of the assessees are dismissed.

Order pronounced on 27/04/2021.

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