SHRI KAILASH CHAND YADAV,JAIPUR vs. INCOME TAX OFFICER, WARD-6-5, JAIPUR
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. 492/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. 492/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke Shri Kailash Chand Yadav The ITO, Vs. Vill.- Amarapura, New Sanganer Road, Ward-6(5), Teh.- Shahpura, Jaipur. Jaipur-303103. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAZPY 6750 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan Sogani (C.A.) jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (ACIT) lquokbZ dh rkjh[k@ Date of Hearing : 21/04/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 05/05/2021 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of CIT(A), Ajmer dated 28.01.2019 for the assessment year 2009- 10. 2. Hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 pandemic.
ITA No. 492/JP/2019 Shri Kailash Chand Yadav vs. ITO
The ld. Counsel for the assessee furnished application for
withdrawal of this appeal. The contention in the said application reads
as under:-
“Hon'ble Sir, The assessee is in appeal before your honor and the said appeal is pending for disposal. It is submitted that the Hon'ble Finance Minister in her budget speech of 2020 announced a dispute resolution scheme Vivad Se Vishwas. The scheme was formulated into The Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV) on 17th March, 2020. The Act provides that any assessee whose appeal was pending as on 31st January, 2020 can settle his dispute by filing a declaration u/s 4(1) of DTVSV in Form-1 and Form-2. The above mentioned appeal is a quantum appeal. The appeal was pending as on 31st January, 2020, and the same has not been decided till date, therefore, the assessee is eligible for opting the scheme. On 24-12-2020, the assessee filed declaration in Form-1 and Form-2 before the Designated Authority. On 29-01-2021, the assessee received Form-3 i.e. Form for Certificate u/s 5(1) of DTVSV from Designated Authority. Section 4(2) of DTVSV, provides that where declaration has been filed by the assessee the appeal shall be deemed to be withdrawn from the date on which Certificate u/s 5(1) of DTVSV is issued by the Designated Authority. Hence, in the present case, the appeal of the assessee stands withdrawn on 29-01-2021.
ITA No. 492/JP/2019 Shri Kailash Chand Yadav vs. ITO 4. The ld. DR has raised no objection if the appeal of the assessee is
allowed to be withdrawn.
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 this appeal.
Accordingly, the appeal of the assessee is dismissed as withdrawn.
In the result, this appeal of the assessee is dismissed as
withdrawn.
Order pronounced in the open court on 05/05/2021. Sd/- Sd/- ¼lanhi xkslkbZ½ ¼foØe flag ;kno½ (Vikram Singh Yadav) (Sandeep Gosain) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 05/05/2021. *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Shri Kailash Chand Yadav, Jaipur. 2. izR;FkhZ@ The Respondent- ITO, Ward-6(5), Jaipur. 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. 492/JP/2019} vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत
