SHREE GOVIND KIRANA STORE,JAIPUR vs. ITO, JAIPUR

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ITA 384/JPR/2014Status: DisposedITAT Jaipur10 May 2018AY 1989-903 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's counsel stated that the assessee no longer wished to pursue the appeal. The revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT, Bikaner, concerning tax arrears under the Kar Vivad Samadhan Scheme, 1998. The CIT's order determined a higher tax payable than the designated authority's order.

What were the issues?

The primary issue was the discrepancy in tax arrears determined by the CIT versus the designated authority under the Kar Vivad Samadhan Scheme. The appeal was withdrawn by the assessee.

Which sections of the Income-tax Act were involved?

Section 90(2),Section 91

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 384/JP/2014

PER SHRI VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 3rd January, 2014 of ld. CIT, Bikaner passed under section 90(2) read with section 91 of the Finance (No.2) Act, 1998 and in respect of Kar Vivad Samadhan Scheme, 1998 for the assessment year 1989-90. The assessee has raised the following grounds of appeal :-

“ 1. On the facts and in the circumstances of the case, the learned CIT, Bikaner has grossly erred in determining tax arrears at Rs. 4,27,968/- and tax payable at Rs. 2,13,984/- vide order dated 03.01.2014 against the designated authority order dated 29.12.1998 under Kar Vivad Samadhan Scheme 1998 determining tax arrears at Rs. 2,28,239/- and tax payable at Rs. 1,14,120/-.

2 ITA No. 384/JP/2014 M/s. Shree Govind Kirana Store, Jaipur.

2.

That the appellant paid tax of Rs. 2,13,984/- under protest on 14.03.2014 as the action of ld. CIT, Bikaner is against the spirit and provisions of Kar Vivad Samadhan Scheme.

3.

That the scheme of Kar Vivad Samadhan is very clear and specific which provides that the intimation once issued determining the tax arrears payable and tax paid thereon cannot be changed under any circumstances.

4.

That the appellant is entitled to refund of Rs. 99,864/- together with interest till date of payment, which has been recovered by the ITO, Ward 5(1), Jaipur, without any justification.

5.

That the appellant craves the right to add, delete, amend or abandon any of the grounds of appeal either before or at the time of hearing of appeal.

2.

At the time of hearing, Shri Manish Agarwal, ld. Counsel for the assessee has

stated at Bar that the assessee does not want to pursue the present appeal and it

may be allowed to withdraw the same. The ld. D/R has raised no objection if the

appeal of the assessee is allowed to be withdrawn. Accordingly in view of the

statement of the ld. Counsel for the assessee, the appeal of the assessee is

dismissed being withdrawn.

3.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 11/05/2018. Sd/- Sd/- ¼ HkkxpUn½ ¼ fot; iky jkWo ½ (BHAGCHAND) ( VIJAY PAL RAO ) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 11/05/2018. das/

3 ITA No. 384/JP/2014 M/s. Shree Govind Kirana Store, Jaipur.

आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant-M/s. Shree Govind Kirana Store, Jaipur. 2. izR;FkhZ@ The Respondent-The CIT,Bikaner/ITO Ward 5(1), 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. 384/JP/2014}

vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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