Sanjay Kumar Alias Sanjay Kumar Yadav, Patna V. ACIT, Patna

ITA 226/PAT/2013

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5450 (ITAT-PATNA)
• Duration Of Justice: 8 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 23-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA No.226/PAT/2013 Assessment Year: 2008-2009 & ITA-28/PAT/2014 Assessment Year: 2008-2009 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘DIVISION BENCH’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 226/PAT/2013 Assessment Year: 2008-2009 & I.T.A. No. 28/PAT/2014 Assessment Year: 2008-2009 Sanjay Kumar Alias Sanjay Kumar Yadav,.....................................Appellant Goria Toli, Station Road, Patna-800001 [PAN: AFYPK5084L] -Vs.- Assistant Commissioner of Income Tax,.......................................Respondent Circle-6, Patna Appearances by: Shri Nishant Maitin, CA, appeared on behalf of the assessee Shri Sanjay Mukherjee, CIT(D.R), appeared on behalf of the Revenue Date of concluding th e hearing : March 15, 2022 Date of pro nouncing the orde r : March 31, 2022 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present two appeals are directed at the instance of assessee against the separate orders of ld. Commissioner of Income Tax (Appeals), Dhanbad dated 10.07.2013 and 28.11.2013 passed for assessment year 2008-09. 2. ITA No. 226/PAT/2013 against the order of ld. CIT(Appeals) dated 10.07.2013 arose from a proceeding under section 143(3) of the Income ITA No.226/PAT/2013 Assessment Year: 2008-2009 & ITA-28/PAT/2014 Assessment Year: 2008-2009 2 Tax Act, in other words, it is quantum appeal, whereas ITA No. 28/PAT/2014 arose from a penalty proceeding under section 271(1)(c). The penalty order was passed on 29.06.2011. Against this order, appeal was filed before the ld. CIT(Appeals) i.e. Appeal No. 118/11-12. This appeal has been decided on 28.11.2013. 3. In response to the notice of hearing, the assessee has filed submission dated 14.03.2022. In the submission, the assessee has contended that the assessee has resolved his dispute with the Department under Vivad Se Viswas Scheme. He has placed on record the Form of filing declaration and undertaking under sub-section (5) of section 4 of the Direct Tax Vivad Se Viswas Act, 2020. He further contended as far as penalty is concerned, ITAT has decided the ITA No. 59/PAT/2018 and vide that order ITAT has quashed the penalty proceeding. 4. In this way, assessee has prayed that his quantum appeal be dismissed as withdrawn since he has settled the dispute with the Department. 5. With the assistance of ld. CIT(DR), we have gone through the record carefully. First we take ITA 226/PAT/2013. It is a quantum appeal. According to the assessee, he has resolved the dispute with the Department and, therefore, he does not want to pursue this appeal. He prayed that his appeal be dismissed as withdrawn. A letter under the signature of C.A. Nishant Maitin has been placed on record before us. Considering the prayer of the assessee, we dismiss this appeal as withdrawn because according to the assessee, he has dissolved the dispute with the Department under the Vivad Se Viswas Scheme. However, in future, if some discrepancy emerges out, then the assessee will be at liberty to file appropriate application for revival of this appeal. ITA No.226/PAT/2013 Assessment Year: 2008-2009 & ITA-28/PAT/2014 Assessment Year: 2008-2009 3 It is made clear that such application will be filed within the time limit available under section 254 sub-section (2) of the Income Tax Act. 6. As far as penalty appeal is concerned, the assessee has annexed an order dated 26.09.2018 passed in ITA No. 59/PAT/2018, A.Y. 2008-09. Perusal of this order would indicate that it is not clear, against which order of the ld. CIT(Appeals) this appeal was filed, because a reference to the ld. CIT(Appeals)’s order is of dated 16.02.2018, This appeal was also filed in 2018, whereas order impugned before us is dated 28.11.2013 and the appeal was also filed in 2014. Since the assessee has resolved the dispute under Vivad Se Viswas Scheme, 2020 in the quantum matters, therefore, penalty would consequentially be deemed as deleted and this appeal will not survive. It is a consequential benefit to the assessee under the scheme, therefore, in view of our order passed in ITA No. 59/PAT/2018, this appeal would be treated as allowed for statistical purposes. In other words, quantum appeal i.e. ITA No. 226/PAT/2013 is dismissed as withdrawn, whereas penalty appeal is to be treated as allowed for statistical purposes. 7. In the result, ITA No. 226/PAT/2013 is dismissed as withdrawn whereas ITA No. 28/PAT/2014 is allowed for statistical purposes. Order pronounced in the open Court on March 31, 2022. Sd/- Sd/- (Girish Agrawal) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 31 s t day of March, 2022 Copies to : (1) Sanjay Kumar Alias Sanjay Kumar Yadav, Goria Toli, Station Road, Patna-800001 (2) Assistant Commissioner of Income Tax, Circle-6, Patna (3) Commissioner of Income Tax (Appeals), Dhanbad ITA No.226/PAT/2013 Assessment Year: 2008-2009 & ITA-28/PAT/2014 Assessment Year: 2008-2009 4 (4) Commissioner of Income Tax- (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.