DHYAWAN VIKAS SANSTHA,JAIPUR vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, JAIPUR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL,
JAIPUR BENCHES,’’SMC” JAIPUR
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BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No.1456/JP/2024
fu/kZkj.k o"kZ@Assessment Year : 2018-19
Dhyawan Vikas Sanstha
VPO: Luniyawas Via Kanota
Jaipur – 303 012
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAJD 0795 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Tarun Mittal, CA jktLo dh vksj ls@Revenue by: Shri Gautam Singh Choudhary, JCIT-DR lquokbZ dh rkjh[k@Date of Hearing
: 16/01/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: : 16/01/2025
vkns'k@ORDER
PER: RATHOD KAMLESH JAYANTBHAI, AM
This appeal filed by the assessee is directed against order of the ld.
CIT(A) dated 03-10-2024, National Faceless Appeal Centre, Delhi
[ hereinafter referred to as (NFAC) ] for the assessment year 2018-19. 2.1
Brief facts of the case are that the assessee is a society. During the year under consideration, the case of the assessee was reopened u/s 147
of the Act and the assessment was completed u/s 147 of the Act vide order
2
DHYAWAN VIKAS SANSTHA VS ITO, WARD 7(2), JAIPUR dated 16-03-2023 and thus the returned income of the assessee was accepted as assessed income. It is noted that the AO imposed the penalty of Rs.79,800/- u/s 271B of the Act on account of not getting its books of account audited u/s 44AB of the Act which was later on confirmed by the ld.CIT(A) vide his order dated 03-10-2024 by observing as under:-
‘’5.2 Thus, the provisions are crystal and clear and the appellant was liable for audit u/s 44AB and as appellant has failed to get its accounts audited, the appellant is liable for penalty u/s 271B. Thus, the action of the AO imposing penalty u/s 271B is hereby confirmed.’’
2 During the course of hearing, the ld. AR of the assessee has prayed for withdrawal of the appeal on the ground as under:- ‘’…..it is submitted that assessee has opted for Direct Tax Vivad Se Vishwas Scheme 2024 (DTSVS Scheme 2024) and accordingly has applied in Form 1 as prescribed in the said scheme and Department has issued Form No. 2 to the assessee (copy enclosed).
It is requested to consider this letter as intimation in view of opting under the DTVSV Scheme and dispose off the appeal accordingly.’’
3 Order pronounced in the Open Court on 16 -01-2025. ¼ ujsUnz dqekj ½
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(Narender Kumar)
(Rathod Kamlesh Jayantbhai)
U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member
Tk;iqj@Jaipur fnukad@Dated:- 16 /01/2025
*Mishra
आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Dhyawan Vikas Sanstha, Jaipur
2. izR;FkhZ@ The Respondent- The ITO, Ward -7(2), Jaipur
3. vk;dj vk;qDr@ The ld CIT
4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत
5. xkMZ QkbZy@ Guard File (ITA No.1456/JP/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत