Income Tax Appellate Tribunal - Jaipur
Rajesh Kumar Kapoor,Adarsh Nagar vs Ito Wd 5(2), Jpr, Jaipur on 26 February, 2025
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "SMC-Bench" JAIPUR
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BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM
vk;djvihy la-@ITA No. 1549/JP/2024
fu/kZkj.ko"kZ@Assessment Year: 2016-17
Shri Rajesh Kumar Kapoor cuke The ITO
90, Tanjea Block Vs. Ward 5(2)
Adarsh Nagar, Jaipur 302 004 Jaipur
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AXRPS 1784 R
vihykFkhZ@Appellant izR;FkhZ@Respondent
fu/kZkfjrh dh vksjls@Assessee by : None
jktLo dh vksjls@Revenue by: Sh. Gautam Singh Choudhary, Addl. CIT-DR.
lquokbZ dh rkjh[k@Date of Hearing : 26 /02/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 26 /02/2025
vkns'k@ORDER
PER: NARINDER KUMAR, JUDICIAL MEMBER On 28-12-2024, the assessee filed present appeal challenging the order passed by ld. CIT(A), NFAC, Delhi on 30-10-2024, relating to the assessment year 2016-17, whereby his appeal against the penalty order dated 26-06-2019 passed u/s 271B of the Income Tax Act, 1961 (for short ''Act'') was dismissed. 2
ITA NO. 1549/JP/2024 RAJESH KUMAR KAPOOR VS ITO WARD 5(2), JAIPUR
2. Vide the penalty order, AO levied penalty of Rs.1,50,000/- upon the assessee, u/s 271B of the Act, on the ground that the assessee had failed to get the accounts audited as required under the law.
3. Today, the appeal has been put up with an application presented on 24-02- 2025 on behalf of the appellant. In the application, the prayer is that this appeal be dismissed as having been withdrawn, the reason being that the appellant has moved appropriate application for settlement of the dispute availing of benefit of Direct Tax Vivad Se Vishwas Scheme, 2024.
Alongwith application, copy of Form No. 2 has been submitted.
4. Having regard to the prayer in the application and that the appellant intends to get the matter settled under Direct Tax Vivad Se Vishwas Scheme, 2024, as requested and as not opposed to, this appeal deserves to be dismissed as having been withdrawn.
Result
5. As a result, this appeal is dismissed as having been withdrawn . However, it is made clear that in case no settlement is arrived under the said Scheme, the assessee -appellant shall be at liberty to move appropriate application for revival of the the appeal, and that too in accordance with law. 3
ITA NO. 1549/JP/2024 RAJESH KUMAR KAPOOR VS ITO WARD 5(2), JAIPUR
7. Appeal file be consigned to record room after the needful is done by the office.
Order Pronounced in open court on 26/02/2025.
Sd/- Sd/- (xxu Xkks;y) ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated 26 /02/2025 *Mishra, Sr. PS
vkns'k dh izfrfyfivxzsf'kr@Copy of the order forwarded to:
1. The Appellant- Shri Rajesh Kumar Kapoor, Jaipur
2. izR;FkhZ@ The Respondent- The ITO, Ward 5(2), ,Jaipur
3. vk;djvk;qDr@ The ld CIT
4. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur
5. xkMZQkbZy@ Guard File ITA No.1549/JP/2024) vkns'kkuqlkj@ By order, lgk;diathdkj@Asstt. Registrar