DY CAO (TA) WESTERN RAILWAY TRAFFIC ACCOUNTS OFFICE, MALL ROAD, DRM OFFICE, AJMER,AJMER vs. DCIT, CPC (TDS) GHAJIABAD, GHAJIABAD

PDF · subscribers
ITA 944/JPR/2019Status: DisposedITAT Jaipur15 February 2021AY 2018-193 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeals as they had opted for the 'Vivad Se Vishwas Scheme' to settle the matter.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for the assessment year 2018-19. The assessee subsequently filed an application to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeals due to opting for the Vivad Se Vishwas Scheme.

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. 943 & 944/JP/2019

For Appellant: Shri Ankur Salgia (C.A.) jktLo dh vksj ls@
Hearing: 10/02/2021Pronounced: 15/02/2021

ORDER PER: SANDEEP GOSAIN, J.M. The present appeals have been filed by the assessee against the order of CIT(A), Ajmer both dated 30.04.2019 for the assessment year 2018-19 (24Q & 26Q, 1st Qtr.).

2.

Hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 pandemic.

3.

The ld. Counsel for the assessee furnished application for withdrawal of these appeals. The contention made in one of the said application reads as under:- & 944/JP/2019 Dy CAO (TA), Western Railway vs. DCIT “Respected Sir, With reference to the above-mentioned appeal we would like to bring to your notice we had filed Vivad Se Vishwas Scheme and Form 3 has been received from the Income Tax Department. As per scheme we have to withdraw the appeal, so we want to withdraw the appeal. Kindly accept our application. Thanking You Yours Sincerely, Sr. A.F.A (T.A.), TAO, W.Rly., Ajmer.”

4.

The ld. DR has raised no objection if the appeals of the assessee are allowed to be withdrawn. 5.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 these appeals. Accordingly, the appeals of the assessee are dismissed as withdrawn. 6. In the result, both appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on 15/02/2021. Sd/- Sd/- ¼foØe flag ;kno½ ¼lanhi xkslkbZ½ (Vikram Singh Yadav) (Sandeep Gosain) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 15/02/2021. 2 & 944/JP/2019 Dy CAO (TA), Western Railway vs. DCIT *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- DY CAO (TA), Western Railway, Ajmer. izR;FkhZ@ The Respondent- DCIT, CPC(TDS), Ghaziabad. 2. 3. vk;dj vk;qDr@ CIT vk;dj vk;qDr@ CIT(A) 4. 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 6. xkMZ QkbZy@ Guard File {ITA No. 943 & 944/JP/2019} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

Recent GST High Court judgments

Search GST case law →