M/S RAJASTHAN INFOTECH MEDIA SERVICES PVT. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

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ITA 553/JPR/2018Status: DisposedITAT Jaipur13 October 2021AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw its appeal. Consequently, both the appeal filed by the Revenue and the cross-appeal filed by the assessee were dismissed.

What were the facts?

The assessee wished to withdraw its appeal before the ITAT as it had opted to settle the dispute under the Vivad Se Vishwas Act, 2020. The Revenue did not object to the withdrawal.

What were the issues?

Whether the assessee can withdraw its appeal before the ITAT after opting for settlement under the Vivad Se Vishwas Act.

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. 797/JP/2018

Hearing: 08/10/2021Pronounced: 13/10/2021

Heard together (2 matters)

ITA No. 797/JP/2018
ITA No. 553/JP/2018

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

ORDER PER: SANDEEP GOSAIN, J.M. These are the appeal and cross appeal filed by the Revenue and the assessee against the order of the ld. CIT(A), Ajmer dated 27/03/2018 for the A.Y. 2012-13.

2.

The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.

2 ITA 797 & 553/JP/2018_ DCIT Vs M/s Rajasthan Infotech Media Services P Ltd.

3.

At the time of hearing of the appeal, the A.R. of the assessee furnished an application for withdrawal of the appeal. The contention made in the said application reads as under: “ With reference to above, it is to submit that the assessee wants to withdraw the above appeal since it has opted to settle the dispute under Vivad Se Vishwas Act, 2020 for which Form No. 3 has been issued by the PCIT. Copy of Form No. 3 is enclosed for ready reference. It is therefore requested that the appeal filed by the assessee be treated as withdrawn.” Thanking you Yours faithfully For Kalani & Co. Chartered Accountants

(P.C. Parwal) A/R.” 4. The ld DR has raised no objection if the appeal is allowed to be withdrawn.

5.

Therefore, in view of the fact that the assessee has already approached the department to settle the matter under Vivad Se Vishwas scheme, we permit the assessee to withdraw its appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.

1.

3 ITA 797 & 553/JP/2018_ DCIT Vs M/s Rajasthan Infotech Media Services P Ltd. 6. In the result, both i.e. the appeal of the Revenue and cross appeal of the assessee are dismissed.

Order pronounced in the open court on 13th October, 2021.

Sd/- Sd/- ¼foØe flag ;kno½ ¼lanhi x®lkÃa½ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 13/10/2021 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- The D.C.I.T., Circle-6, Jaipur. 1. izR;FkhZ@ The Respondent- M/s Rajasthan Infotech Media Services 2. Pvt. Ltd., Jaipur. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 797 & 553/JP/2018) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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