The Income Tax Officer, Mehsana Ward-5, Mehsana V. Jaishree Food Industries, Mehsana

ITA 285/AHD/2022

AI Insights

The case involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals), which dismissed the assessee's appeal as infructuous. The dismissal was based on the grounds that the assessee had opted for the Vivad Se Vishwas Scheme (VSVS) and had made a full and final payment of the disputed tax. The Revenue contended that the dismissal was incorrect, presuming the assessee's participation in the VSVS. However, the Tribunal found that the Revenue did not provide any evidence to counter the established facts of the case, leading to the dismissal of the Revenue's appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133649 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 07-02-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 20-07-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA No.285/Ahd/2022 Asstt.Year : 2010-11 ITO, Ward-5 Kadi, Mehsana. Vs Jaishree Food industries Lucky Industrial Estate Opp: Madhusudan Company GIDC Kadi, Mehsana 382 715. PAN : AAFFJ 5502 M (Applicant) (Responent) Assesseeby : None Revenue by : Ms.M.M. Garg, Sr.DR स ु नवाई क तार ख/D a t e o f H e a r i n g : 0 8 / 0 2 / 2 0 2 3 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 1 0 / 0 2 / 2 0 2 3 आदेश/O R D E R The present appeal has been filed by the Revenueagainst order passed by the Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC), Delhi (in short referred to as ld.CIT(A)) under section 250(6) of the Income Tax Act, 1961 ("the Act" for short), dated 13.06.2022pertaining to Asst.Year2010-11. 2. None appeared on behalf of the assessee at the time of hearing. It has been noticed from order sheet entries that the appeal of the assessee was firstly listed for hearing on 13.10.2022. However, none on behalf of the assessee attended. Thereafter, the case of the assessee was adjourned to 21.11.2022, 19.12.2022 and 8.2.2023 and on none of the occasions the assessee or anybody on its behalf has attended the proceedings before the Tribunal. Therefore, since ITA No.285/Ahd/2022 2 the assessee has not turned up even today, I have no option but to adjudicate the appeal ex parte after hearing the ld.DR and considering the material available on record. 3. A perusal of order of the ld.CIT(A), NFAC reveals that the assessee’s appeal was dismissed noting that the appeal had been settled under Vivad Se Vishwas scheme, the date of application of the assessee for settling the dispute finding mention in the order of the ld.CIT(A), NFAC as ‘23/02/2021’ , as also certificate furnished under the VSVS in Form No.5, certifying and full and final payment of the disputed tax by the assessee under the said scheme ,inform no.5 dated 24.1.2021. 4. The ld.DR was unable to controvert the facts mentioned in the order of the ld.CIT(A)-NFAC as above, though, before me, Revenue has specifically raised this ground that the dismissal of the appeal as infructuous by the ld.CIT(A), presuming that the assessee had opted for VSVS, was incorrect. Ground no.1, raising this grievance reads as under: “1. The ld.CIT(A) NFAC has erred in law and on facts in dismissing the appeal as infructuous presuming that the assessee had opted DTVsV scheme and had made full and final payment of Rs.10,000/-“ 5. In view of the above facts relating to settlement of the dispute in the present appeal by the assessee under the VSVS Scheme, noted by the Ld.CIT(A) , which have remained uncontroverted before us despite several occasions on which the appeal came up for hearing before the Tribunal,and was represented on every occasions by the Departmental Representatives. Nothing was brought before me to prove the fact to the contrary by the ld.DR. ITA No.285/Ahd/2022 3 In view of the above, I find no merit in the appeal filed by the Revenue, since the ld.CIT(A), I hold has rightly dismissed the assessee’s appeal as infructuous on account of settlement of dispute by the assessee under VSVS. Ground no.1 raised by the Revenue is dismissed. 6. Further, the Revenue has also raised a grievance in ground no.2 that the ld.CIT(A) has erred in not deciding the case on merits. This grievance is of no relevance since the ld.CIT(A), NFAC’s order dismissing the assessee’s appeal as infructous has been upheld by me. 7. In the result, the appeal of the Revenue is dismissed. Order pronounced in the Court on 10 th February, 2023 at Ahmedabad. Sd/- (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad,dated 10/2/2023