SHRI KAMAL KUMAR KANSTIYA,JAIPUR vs. INCOME TAX OFFICER, WARD-5-3, JAIPUR

PDF · subscribers
ITA 540/JPR/2019Status: DisposedITAT Jaipur28 January 2021AY 2013-143 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 assessee sought withdrawal of the appeals as they had obtained a certificate under the Vivad Se Vishwas Scheme to settle the dispute. The Tribunal permitted the withdrawal.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for the assessment year 2013-14. During the hearing, the assessee submitted an application to withdraw these appeals.

What were the issues?

Whether the assessee can withdraw their appeals before the ITAT after opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 271(1)(c),Section 5(1)

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

Hearing: 25/01/2021Pronounced: 28/01/2021

vk;dj vihy la-@ITA No. 539 & 540/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2013-14 Kamal Kumar Kanstiya, cuke I.T.O., Vs. 4-M-5 Jawahar Nagar, Ward 5(3), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABPPK 5965 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Withdrawal application jktLo dh vksj ls@ Revenue by: Smt. Monisha Choudhary(Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 25/01/2021 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 28/01/2021 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. Both are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-2, Jaipur dated 25/02/2019 and 26/02/2019 for the 2013-14.

2.

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

3.

At the time of hearing, the assessee furnished application for withdrawal of both these appeals. The contention made in the said application reads as under:

2 ITA 539 & 540/JP/2019_ Kamal Kr Kanstiya Vs ITO “Against the CIT(A) order passed against the assessee in the reference to the Original order passed u/s 147 and penalty order u/s 271(1)(c) of the I.T. Act, 1961 for AY 2013-14 the assessee in second appeal before your honour and whereas a Certificate No. 794278790081220 u/s 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 (3 of 2020) has been received from the office Designated Authority/PCIT, Jaipur-2 (copy enclosed/uploaded), therefore, the assessee applies for withdrawal of both the appeals, supra, filed in Form No. 36 on 16/04/2019. Kindly acknowledged (Kamal Kumar Kanstiya)”

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 their appeals. Accordingly, both these appeals of the assesses are dismissed as withdrawn.

6.

In the result, both these appeals of the assessee are dismissed. Order pronounced in the open court on 28th January, 2021.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →