Smt.Kiran Pachouri, V. Income Tax Officer, Ward,

ITA 23/JAB/2017

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9109 (ITAT-JABALPUR)
• Duration Of Justice: 5 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 30-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 147; 143(3)

Judgement Text

1 | P a g e IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 23/JAB/2017 (Asst. Year: 2007-08) Appellant by : None Respondent by : Shri U.B. Mishra, CIT-DR Date of hearing : 08/08/2022 Date of pronouncement : 08/08/2022 O R D E R Per Manomohan Das, JM: This is an Appeal by the Assessee directed against the Order under section 263 of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 31/03/2017, passed in respect of her assessment under section 147 read with section 143(3) of the Act dated 23/3/2015 for Assessment Year (AY) 2007-08. 2. As the assessee did not appear even after several opportunities of hearing, the appeal was finally heard on 04/08/2022, i.e., on merits, upon hearing the ld. CIT-DR (representing the Department). At the time of dictation, however, it was found that on an earlier occasion, i.e., 10/2/2022, the then ld. CIT-DR had mentioned that the assessee had perhaps opted for the Vivad se Vishwas Scheme 2020, though no material in its respect was placed on record, as required to by the Kiran Pachouri, Subhash Chowk, Katni (MP) [PAN: ANWPP 8595 Q] vs. ITO, Ward-1, Katni. (Appellant) (Respondent) ITA No. 23/JAB/2017 (A.Y. 2007-08) Kiran Pachouri vs. ITO 2 | P a g e Bench. Accordingly, to clarify this aspect of the matter, hearing was fixed on 5/8/2022 for 8/8/2022. It was confirmed thereat by the ld. CIT-DR that the assessee, being in appeal against the order passed in pursuance of the impugned order, had indeed opted for the settlement of her tax dispute under the VsV Scheme in the instant case. Copy of Form No. 5 dated 20/02/2021 signifying the completion of the process of the settlement of the tax dispute was adduced, and is taken on record. 3. We have perused the said Form, to confirm what stands contended by the ld. CIT-DR. In view thereof, the instant appeal by the assessee is rendered infructuous; the VsV Act in fact itself providing for the automatic vacation of the pending appeal/s before the appellate forums. The assessee’s appeal is accordingly dismissed in limine as infructuous. 4. In the result, the assessee’s appeal is dismissed. Order pronounced in open Court on August 08, 2022 Sd/- Sd/- (Manomohan Das) (Sanjay Arora) Judicial Member Accountant Member Dated: 08/08/2022 vr/- Copy to: 1. The Appellant: Kiran Pachouri, Subhash Chowk, Katni (MP) 2. The Respondent: Inco me Tax Office r, Ward-1, Katni. 3. Principal CIT-1, Jabalpur. 4. The CI T- D.R ., I TAT, Jabalpur. 5. Guard File. // True Cop y //