Shri Mahendra Kumar Gupta, Anuppur V. Income Tax Officer , Shahdol

ITA 33/JAB/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3520 (ITAT-JABALPUR)
• Duration Of Justice: 3 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 10-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K HALDER
• Section: 143(3)

Judgement Text

MAHENDRA KUMAR GUPTA V. INCOME TAX OFFICER ITA NO. 33/JAB/2017 (AY 2010-11) IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH , JABALPUR (SMC) BEFORE SH. SANJAY ARORA, HONBLE ACCOUNTANT MEMBER ITA NO.33/JAB/2017 ASSESSMENT YEAR: 2010-11 MAHENDRA KUMAR GUPTA, ANUPPUR (M.P.) [PAN: AGCPG 3343C] VS. INCOME TAX OFFICER, SHAHDOL (M.P.) (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. S.K. HALDER, SR. DR DATE OF HEARING 10/06/2021 DATE OF PRONOUNCEMENT 10/06/2021 ORDER PER SANJAY ARORA, AM THIS IS AN APPEAL BY THE ASSESSEE CHALLENGING THE O RDER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-2, JABALPUR ( CIT(A) FOR SHORT) DATED 12/6/2017, PARTLY ALLOWING THE ASSESSEES APPEAL CO NTESTING HIS ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (' THE ACT' HEREINAFTER) DATED 20/11/2012 FOR THE ASSESSMENT YEAR (AY) 2010-11. 2. PER THE INSTANT APPEAL, THE ASSESSEE AGITATES TH E IMPUGNED ORDER ON SEVERAL GROUNDS. HOWEVER, SHRI SAPAN USRETHE, ADVOCATE, THE LD. COUNSEL FOR THE ASSESSEE, HAS VIDE APPLICATION DATED 09/6/2021 STAT ED THAT THE ASSESSEE HAS OPTED FOR VIVAD-SE-VISWAS SCHEME, 2020; THE RELEVANT AP PLICATIONS HAVING BEEN FILED WITH THE TRIBUNAL ON 07/8/2020. THE REQUISITE CERTIFICATE (IN FORM 3) UNDER THE DIRECT TAX VIVAD SE VISWAS ACT, 2020 (DTVSV AC T, HEREINAFTER) READ WITH THE RELEVANT RULES, IS THOUGH AWAITED. THE HEA RING OF THE APPEAL BE, FOR THAT REASON, ADJOURNED FOR THE TIME BEING. MAHENDRA KUMAR GUPTA V. INCOME TAX OFFICER ITA NO. 33/JAB/2017 (AY 2010-11) 3. I HAVE PERUSED THE ASSESSEES DECLARATION UNDER THE DTVSV ACT, WHICH IS A PART OF THE RECORD, AND ALSO HEARD THE PARTY BEFO RE ME. IT IS PATENT THAT THE ASSESSEE DOES NOT INTEND TO PROSECUTE HIS CAPTIONED APPEAL, BUT TO SETTLE HIS TAX DISPUTE WITH THE DEPARTMENT, WITHDRAWING HIS APPEAL ON THE RECEIPT OF THE RELEVANT FORM/S UNDER THE SAID ACT/RULES. IN VIEW OF THE ASSESSEE HAVING OPTED FOR AVAILING THE BENEFITS UNDER THE DTVSV ACT, HIS RIGHTS UNDER THE APPELLATE PROCEDURE UNDER THE ACT GET, IN PRINCIPLE, WAIVED. THE APPEAL BECOMES UNMAINTAINABL E UNDER THE SAID ACT AND IS LIABLE TO BE WITHDRAWN. IF, HOWEVER, THE ASSESSEES APPLICATION UNDER THE SAID ACT IS, FOR ANY REASON, FOUND UNACCEPTABLE, HE IS A T LIBERTY TO MOVE THIS TRIBUNAL FOR RESTORATION OF HIS APPEAL INASMUCH AS NO PREJUD ICE TO THE ASSESSEE IS ENVISAGED OR CAN BE CAUSED BY THE SAID WITHDRAWAL, WHICH RATHER FOLLOWS IN CONSEQUENCE. 4. THE ASSESSEES APPEAL IS, SUBJECT TO THE RIGHT OF RESTITUTION AFORE-SAID, DISMISSED AS NOT MAINTAINABLE. I DECIDE ACCORDINGLY . 5. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 10, 2021 SD/- (SANJAY ARORA) A CCOUNTANT MEMBER DATED: 10/06/2021 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT: SHRI MAHENDRA KUMAR GUPTA, AADARSH M ARG, ANUPPUR (M.P.) 2. THE RESPONDENT: INCOME TAX OFFICER, SHAHDOL 3. PR. CIT-2, JABALPUR 4. CIT(A)-2, JABALPUR 5. SR. DR, ITAT 6. GUARD FILE // TRUE COPY //