Padumdev Pathak (Prop.), Ballia V. ITO, Ward - 2(5), Ballia

ITA 28/VNS/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3353 (ITAT-VARANASI)
• Duration Of Justice: 3 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 27-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority
• Section: 6; 5(2)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No. 28/Vns/2019 Assessment Year:2009-10 PadumdevPathak, Dumaria, Distt. Ballia-277211,U.P. v. I.T.O., Ward-2(5), Ballia, U.P. PAN:ABBPP5697A (Appellant) (Respondent) Appellant by: None(E-mail dated 24.08.2022 along with Form No. 5 , received from assessee Respondent by: Shri A.K. Singh, Sr.(DR) Date of hearing: 25.08.2022 Date of pronouncement: 25.08.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee, being ITA No.28/Vns/2019 for assessment year(ay) 2009-10, arising out of appellate order dated 31.08.2018passed by learned Commissioner of Income Tax, Varanasi (hereinafter called "the CIT(A)"), for assessment year 2009-10.None appeared on behalf of the assessee, when this appeal was called for hearing before Division Bench, while ld. Sr. DR was present in the court on behalf of Department. This appeal was filed in 2019, and since then whenever this appeal was posted for hearing before DB , none appeared on behalf of the assessee. The registry has sent notices through speed post/RPAD as well email, but despite that none appeared on behalf of the assessee. However, Registry has placed on record email received from the assessee (email id [e-mail]) on 24 th August, 2022 12.59PM (placed on record in file) wherein the assessee has enclosed Form No. 5 issued by department bearing acknowledgement number 584367411110422 , dated 11.04.2022 , issued by ld. ITA No.28/Vns/2019 Assessment Year: 2009-10 PadumdevPathak v. ITO 2 PCIT, designated authority , Prayagraj, U.P. in favour of the assessee for assessment year 2009-10, which is placed on record in file, and request is made by the assessee vide aforesaid email that the assessee wants to withdraw its appeal in ITA no. 28/Vns/2019, for ay: 2009-10. 2. This is an appeal arising out of appellate order dated 31.08.2018 passed by ld.CIT(A), Varanasi . It isnoticedthat the assessee has availed VSVS to settle the dispute with the Department , against which Form No. 5 is issued by department bearing acknowledgement number 584367411110422 , dated 11.04.2022 , issued by ld. PCIT,designated/competent authority , in favour of the assessee for assessment year 2009-10, which is placed on record in file. The Form-5 issued by ld. Pr. CIT , Prayagraj(placed on record in file), is reproduced hereunder: ITA No.28/Vns/2019 Assessment Year: 2009-10 PadumdevPathak v. ITO 3 3. Since none appeared on behalf of the assessee,although email was received from assessee , on 24 th August,2022, as detailed above . The DB asked Ld. Sr. DR that whether he has copy of this Form No. 5 issued by designated authority under VSVS Scheme, to which ld. Sr. DR submitted that he has the copy of Form No. 5 issued by designated authority under Section 5(2) r.w.s. Section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 read with The Direct Tax Vivad Se Vishwas Rules, 2020. The ld. Sr. DR submitted that Department has no objection if the appeal of the assessee is dismissed. 4. We heard ld. Sr. DR and perused the material available on record. We noticed that the assesseeavailed VSVS , 2020 and ld. Pr. Commissioner of Income Tax, Designated Aurthority hasnow issued a certificate in Form No.5 on 11.04.2022, wherein declaration of the assessee has been accepted. A copy of such Form No. 5 ITA No.28/Vns/2019 Assessment Year: 2009-10 PadumdevPathak v. ITO 4 dated 11.04.2020 has also been filed by the assessee, which is placed on record in file. Therefore, the appeal of the assessee has become infructuous and is dismissed as such.The Revenue is granted liberty that if at any stage it is found that this appeal is not covered by VSVS, 2020, Revenue can file MA for recall of this order. We order accordingly. 5. In the result, the appeal of the assesseein ITA No. 28/Vns/2019 for ay: 2009-10is dismissed as withdrawn. Order pronounced in the open court on 25.08.2022 at Varanasi, U.P., on conclusion of hearing in the presence of ld. Sr. DR, and reduced to writing and signed on 26.08.2022 Sd/- Sd/- [VIJAY PAL RAO] [RAMIT KOCHAR] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26/08/2022 Aks/- Copy forwarded to: 1. Appellant –PadumdevPathak, DumariaDistt. Ballia- 277211, U.P. 2. CIT, Varanasi 3. The Sr. DR, ITAT, Varanasi 4. The CIT, Varanasi 5. The CIT(A), Varanasi , U.P. 6. The Guard File Sr. Private Secretary