GALAXY CONCAB INDIA PRIVATE LIMITED,JAIPUR vs. DCIT- CIRCLE-3, JAIPUR

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ITA 1042/JPR/2024Status: DisposedITAT Jaipur09 January 2025AY 2014-15Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)4 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The Tribunal allowed the prayer of the assessee's AR to dismiss the appeal as withdrawn, with liberty to revive it if no settlement is reached under the Scheme-2024. The appeal was dismissed as withdrawn.

What were the facts?

The assessee challenged an order of the CIT(A) which upheld the assessment order. The CIT(A) had dismissed the appeal in limine for not proving sufficient cause for filing beyond the limitation period. Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme-2024.

What were the issues?

Whether the appeal can be dismissed as withdrawn with liberty to revive in light of the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR

Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 989/JPR/2024

For Appellant: Ms. Prabha Rana, Adv
For Respondent: Sh. Gautam Singh Choudhary, JCIT (Th. V.C.) lquokbZ dh rkjh[k@Date of Hearing
Pronounced: 09/01/2025

Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 989/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2014-15 Cuke Bajrang Ball Industries Private The DCIT, Vs. Limited Central Circle-2, F-532, Road No. 6D, VKI Area, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACB9926F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Ms. Prabha Rana, Adv. jktLo dh vksj ls@Revenue by: Sh. Gautam Singh Choudhary, JCIT (Th. V.C.) lquokbZ dh rkjh[k@Date of Hearing : 09 /01/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 09/01/2025 vkns'k@ORDER PER: Narinder Kumar, Judicial Member,

By way of present appeal, the assessee has challenged order dated 30.05.2024, passed by Learned CIT(A), Jaipur-4, u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), whereby assessment order dated 29.03.2016, pertaining to the assessment year 2014-15, has been upheld and the appeal filed by the assessee stands dismissed.

Bajrang Ball Industries Pvt. Ltd. It may be mentioned here that Learned CIT(A) dismissed the appeal in limine holding that the appellant had failed to prove any sufficient cause in filing of the appeal beyond prescribed period of limitation.

2. Today, on behalf of the appellant, an application has been submitted informing that the appellant has opted for availing of benefit of Direct Tax Vivad Se Vishwas Scheme-2024.

3. Ld. AR for the appellant has urged that the present appeal be dismissed as having been withdrawn, with liberty to get the same revived, in case no settlement is arrived at under the said Scheme-2024.

4. With the application, copy of Form -1 DTVSVS-2024 has been submitted by the appellant.

5. Having regard to all the facts and circumstances, prayer of Ld. AR for the appellant is allowed and this appeal is hereby dismissed, as having been withdrawn, with liberty that in case no settlement is arrived at between the parties as regards subject matter of the appeal, the appellant Bajrang Ball Industries Pvt. Ltd. shall be at liberty to file appropriate application for restoration of the appeal, in accordance with law. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 09/01/2025. Sd/- Sd/- ¼jkBkSM+ deys'k t;UrHkkbZ ½ ¼ujsUnz dqekj½ (RATHOD KAMLESH JAYANTBHAI) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 09/01/2025 *Santosh आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Bajrang Ball Industries Pvt. Ltd., Jaipur. 1. 2. izR;FkhZ@ The Respondent- DCIT, Central Circle-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 vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेजज. त्महपेजतंत

] आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR

Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 989/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2014-15 Cuke Bajrang Ball Industries Private The DCIT, Vs. Limited Central Circle-2, F-532, Road No. 6D, VKI Area, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACB9926F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Ms. Prabha Rana, Adv. jktLo dh vksj ls@Revenue by: Sh. Gautam Singh Choudhary, JCIT (Th. V.C.) lquokbZ dh rkjh[k@Date of Hearing : 09 /01/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 09/01/2025 vkns'k@ORDER PER: Narinder Kumar, Judicial Member,

By way of present appeal, the assessee has challenged order dated 30.05.2024, passed by Learned CIT(A), Jaipur-4, u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), whereby assessment order dated 29.03.2016, pertaining to the assessment year 2014-15, has been upheld and the appeal filed by the assessee stands dismissed.

Bajrang Ball Industries Pvt. Ltd. It may be mentioned here that Learned CIT(A) dismissed the appeal in limine holding that the appellant had failed to prove any sufficient cause in filing of the appeal beyond prescribed period of limitation.

2.

Today, on behalf of the appellant, an application has been submitted informing that the appellant has opted for availing of benefit of Direct Tax Vivad Se Vishwas Scheme-2024.

3.

Ld. AR for the appellant has urged that the present appeal be dismissed as having been withdrawn, with liberty to get the same revived, in case no settlement is arrived at under the said Scheme-2024.

4.

With the application, copy of Form -1 DTVSVS-2024 has been submitted by the appellant.

5.

Having regard to all the facts and circumstances, prayer of Ld. AR for the appellant is allowed and this appeal is hereby dismissed, as having been withdrawn, with liberty that in case no settlement is arrived at between the parties as regards subject matter of the appeal, the appellant Bajrang Ball Industries Pvt. Ltd. shall be at liberty to file appropriate application for restoration of the appeal, in accordance with law. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 09/01/2025. Sd/- Sd/- ¼jkBkSM+ deys'k t;UrHkkbZ ½ ¼ujsUnz dqekj½ (RATHOD KAMLESH JAYANTBHAI) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 09/01/2025 *Santosh आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Bajrang Ball Industries Pvt. Ltd., Jaipur. 1. 2. izR;FkhZ@ The Respondent- DCIT, Central Circle-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 vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेजज. त्महपेजतंत

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