Income Tax Appellate Tribunal - Jaipur
Dharmendra Kumar Jain, Huf, Jaipur vs Ito, Ward-1(2), Jaipur on 24 June, 2021
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"A" JAIPUR
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BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM
vk;dj vihy la-@ITA No. 240/JP/2020
fu/kZkj.k o"kZ@Assessment Year : 2014-15
Shri Dharmendra Kumar Jain, HUF, cuke The ITO,
1563, Singhi Ji Ka Gali, Vs. Ward-1(2),
Chaura Rasta, Jaipur. Jaipur.
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vihykFkhZ@Appellant izR;FkhZ@Respondent
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s Assessee by : Shri Tanuj Agrawal (Adv.)
jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (JCIT)
lquokbZ dh rkjh[k@ Date of Hearing : 24/06/2021
mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 24/06/2021
vkns'k@ ORDER
PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of CIT(A)-1, Jaipur dated 07.01.2020 for the assessment year 2014-15.
2. Hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 pandemic. ITA No. 940/JP/2020
Shri Dharmendra Kumar Jain, HUF vs. ITO
3. The ld. Counsel for the assessee furnished application for withdrawal of this appeal. The contention in the said application reads as under:-
"Hon'ble Sirs, Most respectfully, your honours are requested to permit for withdrawal of appeal as appellant has opted for Vivad Se Vishwas Scheme.
From No. 3 has already been issued, however, tax rate was wrongly applied by the income tax department @ 125% of search assessment instead of 100% of non search case, CBDT has recently issued circular No. 4/2021 dated 23.03.2021 resolving the controversy. In view of the aforesaid CBDT circular, the appellant has requested the ld. PCIT to reissue the corrected Form No. 3.
In the aforesaid circumstances, the appellant humbly requests you'r honours to kindly permit the appellant to withdraw the present appeal.
With warm regards, Tanuj Agarwal, Advocate"
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 DR has raised no objection if the appeal of the assessee is allowed to be withdrawn.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 2 ITA No. 940/JP/2020 Shri Dharmendra Kumar Jain, HUF vs. ITO Vishwas Scheme", we permit the assessee to withdraw this appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.
6. In the result, this appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 24/06/2021.
Sd/- Sd/-
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(Vikram Singh Yadav) (Sandeep Gosain)
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fnukad@Dated:- 24/06/2021.
*Santosh.
vkns'k dh izfrfyfi vxzfs 'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- Shri Dharmendra Kumar Jain, HUF, J aipur.
2. izR;FkhZ@ The Respondent- ITO, Ward-1(2), Jaipur.
3. vk;dj vk;qDr@ CIT
4. vk;dj vk;qDr@ CIT(A)
5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur.
6. xkMZ QkbZy@ Guard File {ITA No. 240/JP/2020} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar 3