Income Tax Appellate Tribunal - Jaipur
Dcit, Circle-4, , Jaipur vs Shri Nawal Kishore Dangayach, Huf, ... on 22 December, 2020
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES "A", JAIPUR
Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k
BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM
vk;dj vihy la-@ITA No. 1270/JP/2019
fu/kZkj.k o"kZ@Assessment Year :2012-13
D.C.I.T., cuke Sh. Nawal Kishore Dangayach,
Circle-4, Vs. A-34A, Ram Nagar, Shastri
Jaipur. Nagar, Jaipur.
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABXPD 6074 D
vihykFkhZ@Appellant izR;FkhZ@Respondent
C.O. No. 26/JP/2019
(Arising out of ITA No. 1270/JP/2019
(Assessment Year: 2012-13)
Sh. Nawal Kishore Dangayach, cuke D.C.I.T.,
A-34A, Ram Nagar, Shastri Nagar, Vs. Circle-4,
Jaipur. Jaipur.
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABXPD 6074 D
Objector Respondent
vk;dj vihy la-@ITA No. 1272 /JP/2019
fu/kZkj.k o"kZ@Assessment Year :2014-15
D.C.I.T., cuke Sh. Nawal Kishore Dangayach,
Circle-4, Vs. A-34A, Ram Nagar, Shastri
Jaipur. Nagar, Jaipur.
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABXPD 6074 D
vihykFkhZ@Appellant izR;FkhZ@Respondent
vk;dj vihy la-@ITA No. 1273/JP/2019
fu/kZkj.k o"kZ@Assessment Year :2014-15
D.C.I.T., cuke Sh. Nawal Kishore Dangayach
Circle-4, Vs. (HUF),
Jaipur. A-34A, Ram Nagar, Shastri
Nagar, Jaipur.
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABXPD 6074 D
vihykFkhZ@Appellant izR;FkhZ@Respondent
2 ITA 1270, 1272 & 1273/JP/2019 & CO 26/JP/2019_
DCIT Vs Nawal Kishore Dangayach
jktLo dh vksj ls@ Revenue by: Shri A.S. Nehra (Addl.CIT-DR)
fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA)
lquokbZ dh rkjh[k@ Date of Hearing : 21/12/2020
mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 22/12/2020
vkns'k@ ORDER
PER: BENCH These are the appeals filed by the revenue and the cross objection filed by the assessee arise against the separate orders of the ld. CIT(A), Ajmer all dated 25/03/2019 for the A.Y. 2012-13 and 2014-15 respectively.
2. The hearing of the appeals and C.O. were concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.
3. All these appeals of the revenue and cross objection of the C.O. have common issues, therefore, all were heard together and for the sake of convenience, a common order is being passed.
4. At the time of hearing, the ld. Authorized representative appearing on behalf of the has furnished applications for withdrawal of these appeals. The contention made in one of the said application reads as under:
"With reference to above, it is to submit that the assessee wants to withdraw the above appeal since he has opted to settle the dispute under Vivad Se Vishwas Act, 2020 for which Form No. 3 has been 3 ITA 1270, 1272 & 1273/JP/2019 & CO 26/JP/2019_ DCIT Vs Nawal Kishore Dangayach issued by the PCIT, Jaipur-2. Copy of Form NO. 3 is enclosed for ready reference.
It is therefore, requested that the appeal filed by the assessee be treated as withdrawn.
Thanking you Yours faithfully For KALANI & CO.
Chartered Accountant"
4. The ld DR has raised no objection if the appeals are 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 their appeals. Accordingly, all these appeals of the assesses are dismissed as withdrawn.
6. In the result, these appeals of the assessee are dismissed.
Order pronounced in the open court on 22nd December, 2020.
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:- 22/12/2020 *Ranjan
vkns'k dh izfrfyfi vxzsf'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- The D.C.I.T., Circle-4, Jaipur.
4 ITA 1270, 1272 & 1273/JP/2019 & CO 26/JP/2019_ DCIT Vs Nawal Kishore Dangayach
2. izR;FkhZ@ The Respondent- Sh. Nawal Kishore Dangayach, Jaipur.
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. 1270, 1272 & 1273/JP/2019 & CO 26/JP/2019) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar