RAMDAS TRADING COMPANY vs. INCOME TAX OFFICER

ITA/223/2018HC RajasthanRJHC02062111201806 September 2021Bench: SABINA,CHANDRA KUMAR SONGARA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the appellant to withdraw the appeal. The reasoning provided is that the appellant wished to avail the benefits of the Direct Tax Vivad Se Vishwas Act, 2020. The court ordered accordingly, and the civil miscellaneous application also stands disposed of. The principle established is that an assessee can withdraw an appeal if they intend to utilize a beneficial amnesty scheme offered by the government. No specific amount in dispute or procedural history beyond the filing of the appeal is mentioned. The court did not decide on the merits of the original appeal.

What were the facts?

The appellant, Ramdas Trading Company, through its partner Mr. Naval Kishore Shakharwa, filed an appeal before the High Court of Judicature for Rajasthan, Bench at Jaipur. The appeal was against the respondent, Income Tax Officer, Ward TDS, Alwar. The assessment year(s) are not specified in the judgment. The appellant sought permission to withdraw the appeal to avail benefits under the Direct Tax Vivad Se Vishwas Act, 2020, a new Amnesty Scheme.

What were the issues?

1. Whether the appellant should be permitted to withdraw the appeal to avail the benefit of the Direct Tax Vivad Se Vishwas Act, 2020? Assessee's Contention: The learned counsel for the appellant submitted that he may be permitted to withdraw the appeal to enable the appellant to avail the benefit under the new Amnesty Scheme, i.e., The Direct Tax Vivad Se Vishwas Act, 2020. Revenue's Contention: No specific contention is recorded for the revenue in the judgment.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 223/2018 Ramdas Trading Company, Through Its Partner Mr. Naval Kishore Shakharwa, Village Bhakhera, Kesarpur, Opp. Silver Oak School, Jaipur Road Distt. Alwar, In The State Of Rajasthan ----Appellant Versus Income Tax Officer, Ward Tds, Alwar Having Its Address At Income Tax Department, Moti Dungari, Alwar, In The State Of Rajasthan ----Respondent For Appellant(s) : Mr. Muzaffar Iqbal Advocate on behalf of Mr. Siddharth Ranka Advocate. For Respondent(s) : Mr. Sameer Jain Advocate. HON'BLE MRS. JUSTICE SABINA HON'BLE MR. JUSTICE CHANDRA KUMAR SONGARA Order 06/09/2021 Learned counsel for the appellant has submitted that he may be permitted to withdraw the appeal to enable the appellant to avail benefit under the new Amnesty Scheme, i.e., The Direct Tax Vivad Se Vishwas Act, 2020. Ordered accordingly. D.B. Civil Miscellaneous Application No.1/2021 stands disposed of. (CHANDRA KUMAR SONGARA),J (SABINA),J Sanjay Kumawat-27

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