Income Tax Appellate Tribunal - Jaipur
M/S. Siwal Builders And Developers, 98, ... vs Acit Circle-1, Kota, Circle-1, Kota on 22 February, 2021
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES "B", JAIPUR
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BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM
vk;dj vihy la-@ITA No. 900/JP/2019
fu/kZkj.k o"kZ@Assessment Year :2010-11
M/s Siwal Builders and Developers, cuke A.C.I.T,
98, Rajiv Gandhi Nagar, Vs. Circle-1,
Kota. Kota.
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABBFS 0345 N
vihykFkhZ@Appellant izR;FkhZ@Respondent
fu/kZkfjrh dh vksj ls@ Assessee by : Ms. Shivangi Samdhani (CA)
jktLo dh vksj ls@ Revenue by: Smt. Rooni Paul(Addl.CIT)
lquokbZ dh rkjh[k@ Date of Hearing: 19/02/2021
mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 22/02/2021
vkns'k@ ORDER
PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A), Kota dated 28/03/2019 for the A.Y. 2010-11.
2. The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.
3. The ld. Counsel for the assessee furnished application for withdrawal of this appeal. The contention made in the said application reads as under:
"It is most humbly submitted that the quantum appeal of the assessee for A.Y. 2010-11 is pending before the Hon'ble Bench in ITA No: 900/JP/19.
2 ITA 900/JP/2019_ M/s Siwal Builders & Developers vs ACIT It is submitted that the Hon'ble Finance Minister in her budget speech of 2020 announced a dispute resolution scheme Vivad Se Vishwas. The scheme was formulated into The Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV) on 17 th March, 2020. The Act provides that any assessee whose appeal was pending as on 31 st January, 2020 can settle his dispute by filing a declaration u/s 4(1) of DTVSV in Form-1 and Form-2.
The above mentioned appeal was pending as on 31 st January, 2020.The appeal has not been decided till date, therefore, the assessee is eligible for opting the scheme.
The assessee filed declaration in Form-1 and Form-2. On 28 th January, 2021, the assessee received Form-3 i.e. Form for Certificate u/s 5(1) of DTVSV from Designated Authority.
Section 4(2) of DTVSV, provides that where declaration has been filed by the assessee the appeal shall be deemed to be withdrawn from the date on which Certificate u/s 5(1) of DTVSV is issued by the Designated Authority. Hence, in the present case, the appeal of the assessee stands withdrawn on 28 th January, 2021.
In view of above you are requested to kindly treat the appeal of the assessee to be withdrawn and necessary action may please be taken.
Submitted most respectfully For Ramavtar Sharma (Shivangi Samdhani) A/R"
3 ITA 900/JP/2019_ M/s Siwal Builders & Developers vs ACIT
4. The ld DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.
5. Therefore, in view of the fact that the assessee has already approached the department to settle the matter under Vivad Se Vishwas scheme, we permit the assessee to withdraw his appeal. Accordingly, the appeal of the assesses is dismissed as withdrawn.
6. In the result, this appeal of the assessee is dismissed.
Order pronounced in the open court on 22nd February, 2021 Sd/- Sd/-
¼foØe flag ;kno½ ¼lanhi x®lkÃa½ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 22/02/2021 *Ranjan
vkns'k dh izfrfyfi vxzsf'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- M/s Siwal Builders and Developers, Kota.
2. izR;FkhZ@ The Respondent- The A.C.I.T, Circle-1, Kota.
3. vk;dj vk;qDr@ CIT
4. vk;dj vk;qDr¼vihy½@The CIT(A)
5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur
6. xkMZ QkbZy@ Guard File (ITA No. 900/JP/2019) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar