M/s Quark Media House India Pvt. Ltd., Mohali V. DCIT, Mohali

ITA 180/CHANDI/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9435 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 15-03-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 25-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: VINEET THAKRAL
• Keywords: Competent authority; Condonation of delay
• Section: 143(3); 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B CHANDIGARH BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI R.L NEGI, JUDICIAL MEMBER ./ ITA NO. 180/CHD/2017 / ASSESSMENT YEAR : 2009-10 M/S QUARK MEDIA HOUSE INDIA PVT LTD. (NOW KNOWN AS QC RESIDENTIAL PRIVATE LIMITED) A-45, PHASE VIII B, INDUSTRIAL AREA, MOHALI THE DCIT, CIRCLE 6(1), MOHALI ./PAN NO: AAAC0535F / APPELLANT /RESPONDENT HEARING THROUGH VIDEO CONFERENCING /ASSESSEE BY : SHRI VINEET THAKRAL, CA / REVENUE BY : SH ASHOK KUMAR, ADDL. CIT /DATE OF HEARING : 15.03.2021 / DATE OF PRONOUNCEMENT : 15.03.2021 / ORDER PER R.L. NEGI, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST T HE ORDER DATED 01.11.2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-2, CHANDIGARH [(FOR SHORT THE CIT(A)], PERTAINING TO THE ASSESSMENT YEAR 2009-10 VIDE WHICH THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE FILED AGAINST THE ASSESSMENT ORDER PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (FOR SHORT 'THE ACT'). 3. THE LD. COUNSEL FOR THE APPELLANT/ASSESSEE SUBMI TTED THAT ASSESSEE HAS FILED AN APPLICATION UNDER VIVAD SE VISHWAS ACT , 2020 AND FORM 2 NO.3 IS AWAITED, THEREFORE THE APPEAL MAY BE ADJOUR NED AND THE ASSESSEE MAY BE GIVEN TIME TO FILE FORM NO.3. 4. THE LD. DEPARTMENTAL REPRESENTATIVE DID NOT OPPO SE THE AFORESAID SUBMISSIONS MADE BY THE LD. COUNSEL. 5. IN THE CASE OF M/S. NANNUSAMY MOHAN (HUF) VS. ACIT, TCA NO 372 OF 2020, THE HONBLE MADRAS HIGH COURT HAS DISMISSED THE APPEAL OF THE ASSESSEE AS WITHDRAWN IN WHICH THE CO UNSEL HAD MADE SIMILAR SUBMISSIONS BEFORE THE HONBLE COURT. THE O BSERVATIONS OF THE HONBLE HIGH COURT ARE AS UNDER: - 3. THE LEARNED COUNSEL FOR THE APPELLANT / ASSESSE E, ON INSTRUCTIONS, SUBMITTED THAT THE APPELLANT / ASSESSEE INTENDS TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME (VVS SCHEME FOR BREVITY) AND IN THIS REGARD, THE ASSESSEE IS TAKING STEPS TO FILE T HE APPLICATION / DECLARATION IN FORM NO. I. 4. IT MAY NOT BE NECESSARY FOR THIS COURT TO DECIDE THE SUBSTANTIAL QUESTIONS OF LAW FRAMED FOR CONSIDERATION ON ACCOUNT OF CERTAIN SUBSEQUENT DEVELOPMENTS. THE GOVERNMENT OF INDIA ENACTED THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) TO PROVIDE FOR RESOLUTION OF DISPUTED TAX AND FOR MATTERS CONNECTED THEREWITH OR INCIDENTAL THERETO. THE ACT OF THE PARLIAMENT RECEIVED THE ASSENT OF THE PRESIDENT ON 17 TH MARCH 2020 AND PUBLISHED IN THE GAZETTE OF INDIA ON 17 TH MARCH 2020. 5. IN TERMS OF THE SAID ACT, THE ASSESSEE HAS BEEN GIVEN AN OPTION TO PUT AN END TO THE TAX DISPUTES, WHICH MAY BE PENDING AT DIFFERENT LEVELS EITHER BEFORE TH E FIRST APPELLATE AUTHORITY OR BEFORE THE TRIBUNAL OR BEFORE THE HIGH COURT OR BEFORE THE HON'BLE SUPREME COURT OF INDIA. UNDER SECTION 2(J) DISPUTED TAX HAS BEEN DEFINED. IN TERMS OF SECTION 3, WHERE A DECLARANT MEANS A PERSON, WHO FILES A DECLARATION 3 UNDER SECTION 4 ON OR BEFORE THE LAST DATE FILES A DECLARATION TO THE DESIGNATED AUTHORITY IN ACCORDANCE WITH THE PROVISIONS OF SECTION 4 IN RESPECT OF TAX ARREARS, THEN, NOTWITHSTANDING ANYTHING CONTAINED IN THE INCOME TAX ACT OR ANY OTHER LAW FOR THE TIME BEING IN FORCE, THE AMOUNT PAYABLE BY THE DECLARANT SHALL BE DETERMINED IN TERMS OF SECTION 3(A-C) THEREUNDER. 6. THE FIRST PROVISO TO SECTION 3 STATES THAT IN CA SE, WHERE AN APPEAL OR WRIT PETITION OR SPECIAL LEAVE PETITION IS FILED BY THE INCOME TAX AUTHORITY ON AN Y ISSUE BEFORE THE APPELLATE FORUM, THE AMOUNT PAYABLE SHALL BE ONE-HALF OF THE AMOUNT IN THE TABL E STIPULATED IN SECTION 3 CALCULATED ON SUCH ISSUE, I N SUCH A MANNER AS MAY BE PRESCRIBED. THE SECOND PROVISO DEALS WITH THE CASES, WHERE THE MATTER IS BEFORE THE COMMISSIONER (APPEALS) OR BEFORE THE DISPUTE RESOLUTION PANEL. THE THIRD PROVISO DEALS WITH CASES, WHERE THE ISSUE IS PENDING BEFORE THE INCOME TAX APPELLATE TRIBUNAL. THE FILING OF THE DECLARATION IS AS PER SECTION 4 OF THE ACT AND THE PARTICULARS TO BE FURNISHED ARE ALSO MENTIONED IN T HE SUB SECTIONS OF SECTION 4. SECTION 5 OF THE ACT DEA LS WITH THE TIME AND MANNER OF THE PAYMENT AND SECTION 6 DEALS WITH IMMUNITY FROM INITIATION OF PROCEEDING S IN RESPECT OF OFFENCE AND IMPOSITION OF PENALTY IN CERTAIN CASES. SECTION 9 OF THE ACT DEALS WITH CASE S, WHERE THE ACT 3 OF 2020 WILL NOT BE APPLICABLE. 7. AS OBSERVED, THE ASSESSEE IS GIVEN LIBERTY TO RE STORE THIS APPEAL IN THE EVENT THE ULTIMATE DECISION TO B E TAKEN ON THE DECLARATION TO BE FILED BY THE ASSESSE E UNDER SECTION 4 OF THE SAID ACT IS NOT IN FAVOUR OF THE ASSESSEE. IF SUCH A PRAYER IS MADE, THE REGISTRY SH ALL ENTERTAIN THE PRAYER WITHOUT INSISTING UPON ANY APPLICATION TO BE FILED FOR CONDONATION OF DELAY IN RESTORATION OF THE APPEAL AND ON SUCH REQUEST MADE 4 BY THE ASSESSEE BY FILING A MISCELLANEOUS PETITION FOR RESTORATION, THE REGISTRY SHALL PLACE SUCH PETITION BEFORE THE DIVISION BENCH FOR ORDERS. 8. IN THE LIGHT OF THE ABOVE, WE DIRECT THE APPELLA NT / ASSESSEE TO FILE THE FORM NO.I ON OR BEFORE 20.11.2020 AND THE COMPETENT AUTHORITY SHALL PROCES S THE APPLICATION / DECLARATION IN ACCORDANCE WITH TH E ACT AND PASS APPROPRIATE ORDERS AS EXPEDITIOUSLY AS POSSIBLE PREFERABLY WITHIN A PERIOD OF SIX (6) WEEK S FROM THE DATE ON WHICH THE DECLARATION IS FILED IN THE PROPER FORM. 6. IN THE LIGHT OF THE SAID JUDGMENT, THE LD. COUNS EL FURTHER SUBMITTED THAT THE PRESENT APPEAL MAY BE DISPOSED O F IN TERMS OF THE DECISION OF THE HONBLE HIGH COURT. HENCE, RESPECTF ULLY FOLLOWING THE JUDGMENT IN THE CASE OF M/S. NANNUSAMY MOHAN (HUF) VS. ACIT (SUPRA), WE DISMISS THE PRESENT APPEAL AS WITHDRAWN. HOWEVE R, THE APPELLANT/ASSESSEE IS AT LIBERTY TO FILE MISCELLANE OUS APPLICATION FOR RESTORATION OF APPEAL AS DISCUSSED BY THE HONBLE M ADRAS HIGH COURT IN PARAGRAPH 7 OF THE JUDGMENT. IN THE RESULT, APPEAL FILED BY THE ASSESSEE FOR ASS ESSMENT YEAR 2009-2010 IS DISMISSED. ORDER PRONOUNCED ON 15.03.2021. SD/- SD/- ( ANNAPURNA GUPTA) (R.L.NEGI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15.03. 2021 . . / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5 5. , , / DR, ITAT, CHANDIGARH 6. / GUARD FILE / BY ORDER, / ASSISTANT REGISTRAR