Shri Ishwar Kewlani, Katni V. Deputy Commissioner of Income Tax Central Circle, Jabalpur

ITA 3/JAB/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6947 (ITAT-JABALPUR)
• Duration Of Justice: 2 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 29-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRAVAN KUMAR
• Keywords: Competent authority
• Section: 143(3)

Judgement Text

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. 03/JAB/2020 (Asst. Year: 2011-12) Appellant by : None. Respondent by : Shri Shravan Kumar, CIT-DR Date of hearing : 14/03/2022 Date of pronouncement : 14/03/2022 O R D E R Per Bench: This is an Appeal by the assessee, agitating his assessment under section 147 r/w 143(3) dated 30/10/2018 of the Income Tax Act, 1961 (‘the Act’) for assessment year (AY) 2011-12, on being unsuccessful in first appeal. 2. None appeared for the assessee-appellant, even as there is a written request dated 14/3/2022 for permission to withdraw the appeal on record on the ground that the assessee has since opted for the settlement of his tax dispute/s under reference under the Vivad Se Vishwas Sheme, 2020 of the Government of India. Enclosed along with is Form 4 dated 24/02/2022 issued by the competent authority upon verifying the details, which though does not clarify as to the status of the payment, if any, required to be paid as well as the payment details. Ishwar Kewlani, T-36, Keren Line, Madhav Nagar, Katni. vs. Dy. CIT, Central Circle, Jabalpur. PAN : AEUPK 8240 G (Appellant) (Respondent) ITA No. 03/JAB/2020 (A.Y. 2011-12) Ishwar Kewlani vs Dy. CIT 2 3. We have heard the party before us. Though the process of settlement under the DTVSV Act has yet not been finalized inasmuch as Form 5, signifying so, has apparently not been issued yet, it is clear that the assessee does not intend to prosecute his instant appeal, a statutory right granted under the Act, but to settle his tax dispute/s following the alternate dispute resolution route, having completed all the processes in this regard. The said Act in fact itself provides for an automatic vacation of the relevant appeal on the tax dispute being settled thereunder. There was, accordingly, and only understandably so, no objection to the assessee’s request by Sh. Halder, the ld. Sr. DR. We accordingly have no hesitation in permitting withdrawal of the instant appeal, which is rendered not maintainable before the Tribunal, even as liberty for moving it is hereby granted where for any reason the assessee’s application under the DTVsV Act does not reach its logical end. 4. In the result, the captioned appeal is dismissed as not maintainable. Order pronounced in the Open Court on March 14, 2022 Sd/- sd/- (Manomohan Das) (Sanjay Arora) Judicial Member Accountant Member Dated: 14/03/2022 vr/- Copy forwarded to: 1. The Appellant: Shri Ishwar Kewlani, T-36, Keren Line, Madhav Nagar, Katni 2. The Respondent: Dy. CIT, C entral Circle, Jabalpur. 3. The Principal CI T, Central, Bhopal 4. The CI T( Appeals)-3, Bhopal 5. The Sr . DR, I TAT, Jabalpur 6. Guard file. By order (VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Jabalpur