ITO, WARD-4(5), JAIPUR vs. SMT. ARCHANA DANGAYACH, JAIPUR

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ITA 1269/JPR/2019Status: DisposedITAT Jaipur22 October 2021AY 2013-142 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee's case was settled under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal of the appeal.

What were the facts?

The Revenue filed an appeal and the assessee filed a cross-objection against the CIT(A)'s order for AY 2013-14. The assessee had filed a petition under the 'Vivad Se Vishwas Scheme-2020' which was accepted.

What were the issues?

The primary issue was the settlement of the case under the Vivad Se Vishwas Scheme, leading to the withdrawal of the appeal and cross-objection.

AI-generated summary — verify with the full judgment below

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1269/JP/2019

Hearing: 22/10/2021Pronounced: 22/10/2021

Heard together (2 matters)

ITA. No. 1269/JP/2019
C.O. No. 25/JP/2019

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

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1269/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke Income Tax Officer, Smt. Archana Dangayach, Vs. Ward 4(5), Jaipur A-34-A, Ram Nagar, Shastri Nagar, Jaipur ToLFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABXPD6353K vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 25/JP/2019 (Arising out of vk;dj vihy la-@ITA No. 1269/JP/2019) fu/kZkj.k o"kZ@Assessment Year 2013-14 cuke Smt. Archana Dangayach, Income Tax Officer, Vs. A-34-A, Ram Nagar, Ward 4(5), Jaipur Shastri Nagar, Jaipur ToLFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABXPD6353K vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (Addl.CIT) fu/kZkfjrh dh vksj ls@ Assessee by: Sh. P. C. Parwal (CA) lquokbZ dh rkjh[k@ Date of Hearing : 22/10/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 22/10/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the Revenue and the cross objection by the assessee against the order of the ld. CIT(A), Ajmer dated 25.03.2019 for the assessment year 2013-14. & CO No. 25/JP/2019 2 ITO, Ward 4(5), Jaipur vs. Smt. Archana Dangayach, Jaipur 2. The ld A/R has stated at the Bar that the assessee has filed petitions under “Vivad Se Vishwas Scheme-2020” to settle the aforesaid matters and the said petition has recently been accepted and Form 3 has been issued on 30.03.2021 by the Designated Authority.

3.

The ld. DR is heard who did not raise any specific objection in accepting the said prayer of withdrawal of appeals filed by the Revenue.

4.

In the result, both the appeal filed by the Revenue and cross- objections filed by the assessee company are dismissed in light of aforesaid directions.

Order pronounced in the open Court on 22/10/2021.

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