DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. M/S NAYAAB JEWELS, MUMBAI

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ITA 653/JPR/2019Status: DisposedITAT Jaipur21 September 2021AY 2016-173 pages

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

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 653/JP/2019

Hearing: 17/09/2021Pronounced: 21/09/2021

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 653/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke The DCIT, M/s Nayaab Jewels Vs. Central Circle-2, 114, CTS, No.-F/898A, Notan Plaza, Jaipur. Guru Nanak Road, Bandra (West), Mumbai. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFFN 8002 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@CO. No. 21/JP/2019 (Arising out of ITA No. 653/JP/2019) fu/kZkj.k o"kZ@Assessment Years : 2016-17

cuke M/s Nayaab Jewels The DCIT, Vs. 114, CTS, No.-F/898A, Notan Plaza, Central Circle-2, Guru Nanak Road, Bandra (West), Jaipur. Mumbai. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFFN 8002 J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT) fu/kZkfjrh dh vksj ls@ Assessee by : Miss Shivangi Samdhani (C.A.) a lquokbZ dh rkjh[k@ Date of Hearing : 17/09/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 21/09/2021 vkns'k@ ORDER

ITA No. 653 & CO No. 21/JP/2019 2 DCIT vs. M/s Nayaab Jewels

PER: VIKRAM SINGH YADAV, A.M.

This is an appeal filed by the Revenue and the cross objection filed by the assessee against the order of the ld. CIT(A)-IV, Jaipur dated 28.02.2019 for the assessment year 2016-17.

2.

The ld A/R has stated at the Bar that the assessee has filed a petition under “Vivad Se Vishwas Scheme-2020” to settle the aforesaid matter and the said petition has recently been accepted and Form 3 has been issued on 25.02.2021 by the competent authority. It was accordingly requested that the appeal of the Department and Cross Objection of the assessee be treated as withdrawn.

3.

The ld. DR is heard who did not raise any specific objection in accepting the said prayer by the assessee.

4.

In view of above, the prayer of the assessee is accepted and the Revenue’s appeal and Cross Objection by the assessee are dismissed as withdrawn.

Order pronounced in the open Court on 21/09/2021. Sd/- Sd/- ¼ lanhi xkslkbZ ½ ¼foØe flag ;kno½ (Sandeep Gosain) (Vikram Singh Yadav) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 21/09/2021. *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- DIT, Central Circle-2, Jaipur.

ITA No. 653 & CO No. 21/JP/2019 3 DCIT vs. M/s Nayaab Jewels 2. izR;FkhZ@ The Respondent- M/s Nayaab Jewels, Mumbai. 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.653/JP/2019 & CO No. 21/JP/2019} vkns'kkuqlkj@ By order, सहायक पंजीकार@Aेेज. त्महपेजतंत