M/S. FRIENDS AGRICHEM PRIVATE LIMITED,BUNDI vs. INCOME TAX OFFICER, , BUNDI
No AI summary yet for this case.
Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR
Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 129 & 130/JP/2019
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. 129 & 130/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2013-14 cuke Friends Agrichem Private Limited The ITO, Vs. Gram Chapras, N.H. -12, Kota Road, Bundi. Bundi-323001. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCF 3815 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Saurav Harsh (Adv.) jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (JCIT) a lquokbZ dh rkjh[k@ Date of Hearing : 18/06/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 22/06/2021 vkns'k@ ORDER
PER: VIKRAM SINGH YADAV, A.M. These are two appeals filed by the assessee against the respective orders of ld. CIT(A), Kota both dated 08.10.2018 for the assessment years 2012-13 & 2013-14 respectively.
During the course of hearing, the ld AR submitted that the assessee wishes to resolve these two matters and has since moved application under Vivad Se Vishwas Scheme, 2020. The Designated authority has since issued conditional Form 3 subject to assessee obtaining order of condonation of delay from the Tribunal. It was submitted that the order passed by the ld CIT(A) was communicated to
ITA No. 129 &130/JP/2019 2 Friends Agrichem Pvt. Ltd. vs. ITO
the assessee on 5.12.2018 and thereafter, the appeal was filed on 4.2.2019 well within the limitation period as provided under the Act. It was further submitted that there is no prejudice which will be caused to the department as the assessee has already moved an application for settlement of present dispute and payment of taxes.
The Registry on verification has however reported a delay of one day in filing the present appeals. Considering the facts of the case, in exercise of powers under section 253(5) of the Act, we hereby condone the said delay in filing the present appeals and the appeals are hereby admitted for adjudication.
Further, as the assessee has applied for withdrawal of these two appeals on the ground that the assessee has opted Vivad Se Vishwas Scheme and the Competent authority has already issued Form No. 3, we hereby permit the assessee to withdraw the present appeals.
In view of above, the prayer of the assessee is accepted and both the appeals are dismissed as withdrawn by the assessee.
Order pronounced in the open Court on 22/06/2021. 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:- 22/06/2021. *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant Friends Agrichem Private Limited, Bundi.
ITA No. 129 &130/JP/2019 3 Friends Agrichem Pvt. Ltd. vs. ITO 2. izR;FkhZ@ The Respondent- ITO, Bundi. 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. 129 & 130/JP/2019} vkns'kkuqlkj@ By order, सहायक पंजीकार@Aेेज. त्महपेजतंत
