Lexus Granito (India) Limited, Morbi V. The DCIT, Circle Morbi, Morbi

ITA 159/RJT/2019

AI Insights

M/s. Lexus Granito (India) Limited filed two appeals against penalties imposed by the Deputy Commissioner of Income Tax, Morbi, under sections 271AA and 271BA of the Income Tax Act, 1961, for the Assessment Year 2015-16. The appeals were incorrectly filed before the Income Tax Appellate Tribunal instead of the Commissioner of Income Tax (Appeals). The Tribunal observed that the assessee had opted for the Vivad Se Vishwas Scheme for one of the penalties but not for the other, which led to the dismissal of the appeals as not maintainable. The Tribunal directed the Revenue to take appropriate action regarding any discrepancies in the VSVS claims by the assessee.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 138205 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-12-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 02-07-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member M/s. Lexus Granito (India) Limited, 8A N H, Lakhdhirpur Road, Morbi, Gujarat PAN No: AACCV7197E (Appellant) Vs The DCIT, Morbi Circle, Morbi (Respondent) Assessee Represented: None Revenue Represented: Shri B.D. Gupta, Sr. D.R. Date of hearing : 26-06-2023 Date of pronouncement : 28-06-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals are filed by the Assessee as against the penalties levied u/s. 271AA and 271BA of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Deputy Commissioner of Income Tax, Morbi Circle, Morbi vide orders dated 14-06-2019 relating to the Assessment Year (A.Y) 2015-16. ITA Nos. 158 & 159/Rjt/2019 Assessment Year: 2015-16 I.T.A Nos. 158 & 159/Rjt/2019 A.Y. 2015-16 Page No M/s. Lexus Granito (India) Ltd. Vs. DCIT 2 2. It is noticed at the outset that the appeals filed by the Assessee are against the orders passed by the A.O. namely the DCIT which does not lie before the Tribunal, but whereas appeals ought to have been filed before Commissioner of Income Tax (Appeals), therefore the present appeals are not maintainable. 3. The Ld. Sr. DR Shri B. D. Gupta brought to our notice that the assessee filed appeals also before Ld. CIT(A) against the two penalty orders made u/s. 271AA and 271BA and the same were disposed of by National Faceless Appeal Centre (NFAC) vide orders dated 25- 06-2021 and 23-06-2021 respectively, allowing withdrawal of the appeals under Vivad Se Vishwas Scheme. Still there is dispute that assessee opted VSVS for the penalty of Rs. 1 lakh levied u/s. 271BA of the Act only and not against the penalty levied u/s. 271AA of the Act. Therefore Ld. NFAC ought not to have dismissed both the appeals filed by the assessee on the ground that the same are covered under VSVS. 4. Further the Ld. D.R. placed before us copy of Form No. 3 filed by the assessee under the Vivad Se Vishwas Scheme, wherein the assessee has quoted the pendency of appeal before the ITAT namely ITA Nos. 158 & 159/Rjt/2019. It is seen from Form No. 5 of VSVS issued by PCIT, Rajkot-1 that assessee paid a sum of Rs. 25,000/- towards full and final settlement of tax arrears. 5. Without going into the other disputes raised by the Revenue, prima facie the above appeals are not maintainable before this Tribunal, therefore the same are dismissed in limine. It is I.T.A Nos. 158 & 159/Rjt/2019 A.Y. 2015-16 Page No M/s. Lexus Granito (India) Ltd. Vs. DCIT 3 appropriate for the Revenue to take action against any discrepancy in VSVS claimed by the assessee in accordance with law. 6. In the result, the appeals filed by the above Assessee are dismissed as not maintainable Order pronounced in the open court on 28-06-2023 Sd/- Sd/- (WASEEM AHMED) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 28/06/2023 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, राजकोट