ITO, Ward-2(1), Sambalpur V. Babulal Pruseth, Sambalpur

ITA 255/CTK/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8987 (ITAT-CUTTACK)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 05-08-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 09-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE IT A NO.255/CTK/2020 ITO, WARD - 2(1), SAMBALPUR (APPELLANT BABUL AL PRUSHET, C/O. M/S. R.B. & SONS PVT LTD., KENGHATI, DIST: SAMBALPUR- 768004 PAN/GIR NO. (APPELLANT IT A NO.256/CTK/2020 ITO, WARD - 2(1), SAMBALPUR (APPELLANT SUNDARLAL PRUSHET, C/O. M/S. R.B. & SONS PVT LTD., KENGHATI, DIST: SAMBALPUR PAN/GIR NO. (APPELLANT IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK SMC BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL A NO.255/CTK/2020 : ASSESSMENT YEAR: 2015 2(1), VS. BABUL AL PRUSHET & SONS PVT LTD., KENGHATI, DIST: SAMBALPUR - PAN/GIR (APPELLANT ) .. ( RESPONDENT C.O. NO.14/CTK/2021 (IN ITA NO.255/CTK/2021: ASST.YEAR:2015 PRUSHET, C/O. M/S. R.B. & SONS PVT LTD., KENGHATI, DIST: 768004 VS. ITO, WARD - SAMBALPUR PAN/GIR NO. ABDPP 6036 B (APPELLANT ) .. ( RESPONDENT A NO.256/CTK/2020 : ASSESSMENT YEAR: 2015 2(1), VS. SUNDAR LAL PRUSHET, C/O. M/S. R.B. & SONS PVT LTD., KENGHATI, DIST: SAMBALPUR PAN/GIR NO (APPELLANT ) .. ( RESPONDENT C.O. NO.15/CTK/2021 (IN ITA NO.256/CTK/2021: ASST.YEAR:2015 PRUSHET, C/O. M/S. R.B. & SONS PVT LTD., KENGHATI, DIST: SAMBALPUR -768004 VS. ITO, WARD - SAMBALPUR PAN/GIR NO. ACVPP 8666L (APPELLANT ) .. ( RESPONDENT P A G E 1 | 6 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH, CUTTACK JUDICIAL MEMBER YEAR: 2015 -2016 PRUSHET , C/O. M/S. R.B. & SONS PVT LTD., KENGHATI, DIST: - 768004 PAN/GIR NO . ABDPP 6036 B RESPONDENT ) ASST.YEAR:2015 -16 - 2(1), RESPONDENT ) YEAR: 2015 -2016 SUNDAR LAL PRUSHET, C/O. M/S. R.B. & SONS PVT LTD., KENGHATI, DIST: SAMBALPUR -768004 PAN/GIR NO .ACVPP 8666 L RESPONDENT ) ASST.YEAR:2015 -16 - 2(1), RESPONDENT ) ITA NOS.255 TO 258/CTK/2020: ASSESSMENT YEAR: 2015-2016 C.O.NNO.14 TO 17/CTK/2021: A.Y. 2015-16 P A G E 2 | 6 ITA NO.257/CTK/2020: ASSESSMENT YEAR: 2015-2016 ITO, WARD - 2(1), SAMBALPUR VS. SMT JYOSHNA, C/O. M/S. R.B. & SONS PVT LTD., KENGHATI, DIST: SAMBALPUR-768004 PAN/GIR NO .ANZPP 4204 H (APPELLANT ) .. ( RESPONDENT ) C.O. NO.16/CTK/2021 (IN ITA NO.257/CTK/2021: ASST.YEAR:2015-16 SMT. JYOSHNA PRUSHETH, C/O. M/S. R.B. & SONS PVT LTD., KENGHATI, DIST: SAMBALPUR- 768004 VS. ITO, WARD - 2(1), SAMBALPUR PAN/GIR NO. ANZPP 4204 H (APPELLANT ) .. ( RESPONDENT ) ITA NO.258/CTK/2020: ASSESSMENT YEAR: 2015-2016 ITO, WARD - 2(1), SAMBALPUR VS. SMT. KALPANA PRUSETH, C/O. M/S. R.B. & SONS PVT LTD., KENGHATI, DIST: SAMBALPUR-768004 PAN/GIR NO .ANTPP 0381 P (APPELLANT ) .. ( RESPONDENT ) C.O. NO.17/CTK/2021 (IN ITA NO.258/CTK/2021: ASST.YEAR:2015-16 SMT. KALPANA PRUSHET, C/O. M/S. R.B. & SONS PVT LTD., KENGHATI, DIST: SAMBALPUR-768004 VS. ITO, WARD - 2(1), SAMBALPUR PAN/GIR NO. ANTPP 0381 P (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI SANDEEP KUMAR JENA, AR REVENUE BY : SHRI S.C.MOHANTY, DR ITA NOS.255 TO 258/CTK/2020: ASSESSMENT YEAR: 2015-2016 C.O.NNO.14 TO 17/CTK/2021: A.Y. 2015-16 P A G E 3 | 6 DATE OF HEARING : 5 /8/ 2021 DATE OF PRONOUNCEMENT : 6 /8/2021 O R D E R THESE APPEALS FILED BY THE DEPARTMENT AND CROSS OBJECTIONS ASSESSEES ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE CIT(A)- CUTTACK ALL DATED 21.9.2020 FOR THE ASSESSMENT YEAR 2015-16 AND THE ASSESSEES HAVE FILED CROSS OBJECTIONS IN THE RESPECTIVE APPEALS SUPPORTING THE ORDER OF THE LD CIT(A). 2. IN THESE CASES, THE ASSESSEES HAVE MOVED APPLICATIONS ALL DATED 15.7.2021 ENCLOSING FORM NO.3 ISSUED BY THE DESIGNATED AUTHORITY STATING THAT THE ASSESSEES HAVE OPTED FOR VIVAD SE VISWAS SCHEME 2020 TO SETTLE THE DISPUTE INVOLVED IN THE SAID APPEALS FILED BY THE DEPARTMENT. 3. LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE DEPARTMENT HAS FILED APPEALS AGAINST THE ORDER OF THE LD CIT(A), THEREFORE, AS PER PROVISO TO SECTION 3 OF VIVAD SE VISWAS ACT, 2020 (3 OF 2020), THE AMOUNT OF TAX PAYABLE TO BE ONE-HALF I.E. 50% OF THE TOTAL DUE TAX. LD COUNSEL FURTHER SUBMITTED THAT THE ASSESSES HAVE DEPOSITED COPY OF CHALLANS SHOWING PAYMENT OF TAX IN THESE DEPARTMENTAL APPEALS AS PER SECOND PROVISO TO SECTION 3 OF VIVAD SE VISWAS ACT, 2020, THEREFORE, THE APPEALS FILED BY THE DEPARTMENT MAY KINDLY BE DISMISSED. LD COUNSEL ALSO EXPLAINED THAT THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE ONLY SUPPORTIVE TO THE ORDERS OF LD ITA NOS.255 TO 258/CTK/2020: ASSESSMENT YEAR: 2015-2016 C.O.NNO.14 TO 17/CTK/2021: A.Y. 2015-16 P A G E 4 | 6 CIT(A), THEREFORE, IN CONSEQUENCE, SAME MAY KINDLY BE DISMISSED AS WITHDRAWN. 4. IN RESPONSE TO ABOVE, LD SR DR SUBMITTED THAT THE ASSESSEES HAVE NOT FILED FORM 10A AS PER REQUIREMENT, THEREFORE, THE ASSESSES MAY BE DIRECTED TO FILE THE SAME. HOWEVER, LD SR DR DID NOT DISPUTE TO THE FACT THAT IN THESE DEPARTMENTAL APPEALS, THE ASSESSES HAVE PAID 50% OF TOTAL TAX PAYMENT, WHICH IS IN CONSONANCE WITH THE PROVISO TO SECTION 3 OF VIVAD SE VISHWAS SCHEME 2020. 5. PLACING REJOINDER TO ABOVE SUBMISSION, LD COUNSEL SUBMITTED THAT DESPITE THE ASSESSES HAVE PAID 50% OF TAX, THE COMPETENT AUTHORITY IS NOT ISSUING FORM NO.10A AND THE SITUATION IS BEYOND THE CONTROL OF THE ASSESSES. 6. KEEPING IN VIEW OF ABOVE RIVAL SUBMISSIONS, I AM OF THE CONSIDERED OPINION THAT THESE ARE APPEALS FILED BY THE DEPARTMENT AND CROSS OBJECTIONS OF THE ASSESSEE ARE IN SUPPORT OF THE ORDERS OF LD CIT(A) AND LD SR DR HAS NOT DISPUTED THE FACT THAT THE ASSESSES HAVE PAID 50% OF DUE TAX IN ALL FOUR APPEALS AND COPIES OF THE PAYMENT OF CHALLANS HAVE BEEN PLACED ON RECORD OF THE TRIBUNAL. KEEPING IN VIEW THE SECOND PROVISO TO SECTION 3 OF VIVAD SE VISHWAS ACT, 2020, I AM OF THE CONSIDERED OPINION THAT IF THE ASSESSEES WANTS TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS ACT, 2020 IN THE APPEALS FILED BY THE DEPARTMENT, THEN, THE ASSESSES ARE REQUIRED TO DEPOSIT 50% OF TOTAL ITA NOS.255 TO 258/CTK/2020: ASSESSMENT YEAR: 2015-2016 C.O.NNO.14 TO 17/CTK/2021: A.Y. 2015-16 P A G E 5 | 6 TAX DUE TO THE EXCHEQUER. IN THESE SITUATION, THE DISPUTE BETWEEN THE DEPARTMENT AND THE ASSESSES HAS TO BE SETTLED UNDER THE SAID AMNESTY SCHEME. FROM THE COPIES OF CHALLANS REGARDING PAYMENT OF TAX PLACED ON RECORD BY THE ASSESSES, I SAFELY GATHER AND PRESUME THAT THE ASSESSES HAVE PAID THE REQUIRED TAX AS PER THE RELEVANT PROVISIONS OF SECTION 3 OF VIVAD SE VISHWAS ACT, 2020 AND THERE IS NO VALID REASON FOR THE DEPARTMENT FOR NON- ISSUANCE OF FORM NO.10 TO THE ASSESSES. THEREFORE, THE COMPETENT AUTHORITY IS DIRECTED TO ISSUE FORM NO.10A TO THE ASSESSES SETTLING THE DISPUTE. IN THE TOTALITY OF FACTS AND CIRCUMSTANCES OF THE CASE, I AM OF THE CONSIDERED THAT THESE APPEALS OF THE DEPARTMENT AND CROSS OBJECTIONS OF THE ASSESSEE DO NOT REQUIRE ANY FURTHER HEARING, THEREFORE, SAME ARE DISMISSED. 7. I ALSO MAKE IT CLEAR THAT IN A SITUATION, THE GRIEVANCE OF THE DEPARTMENT/ ASSESSEES FOR THE YEARS UNDER CONSIDERATION COULD NOT BE RESOLVED UNDER VIVAD SE VISHWAS SCHEME, THEN THEY COULD BE ENTITLED TO SEEK RECALL OF THIS DISMISSAL ORDER BY FILING MISCELLANEOUS APPLICATIONS. 8. IN THE RESULT, THE APPEALS FILED BY THE REVENUE AND CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 6/8/2021. SD/- (C.M.GARG) JUDICIAL MEMBER ITA NOS.255 TO 258/CTK/2020: ASSESSMENT YEAR: 2015-2016 C.O.NNO.14 TO 17/CTK/2021: A.Y. 2015-16 P A G E 6 | 6 CUTTACK; DATED 6/8/2021 B.K.PARIDA, SPS (OS) COPY OF THE ORDER FORWARDED TO : BY ORDER SR.PVT.SECRETARY ITAT, CUTTACK 1. THE APPELLANT CONCERNED 2. THE RESPONDENT S CONCERNED 3. THE CIT(A) CUTTACK 4. PR.CIT - , CUTTACK 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//