Bindeshkumar J Patel, Gandhinagar V. The ITO, Ward-1, Gandhinagar

ITA 349/AHD/2020

AI Insights

The case involves two appeals filed by Bindeshkumar J. Patel against orders from the Commissioner of Income Tax (Appeals), Gandhinagar, concerning the assessment years 2006-07 and 2007-08. Initially, it was admitted by the Departmental Representative that the disputes for these years were settled under the Vivad Se Vishwas Act, 2020. However, upon review, it was found that the forms submitted did not correspond to the appeals in question. Consequently, the tribunal scheduled a clarification hearing and ultimately dismissed the appeals due to the incorrect referencing of appeal numbers and the late filing of the appeals without specific grounds.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133652 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 18-01-2023
• Assessment Year: 2006-2007
• Appeal Filed On: 21-06-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 5(2); 22

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.349& 350/Ahd/2020 Asstt.Year :2006-07& 2007-08 Bindeshkumar J. Patel Plot No.750 Vastunirman Society Sector 22 Gandhiangar. PAN : AOGPP 5329 D Vs ITO, Ward-1 Udhyog Bhavan Gandhinagar. (Applicant) (Responent) Assessee by : Form No.5 filed Revenue by : Adjournment Application filed (Sr.DR) स ु नवाई क तार ख/D a t e o f H e a r i n g : 1 9 / 0 1 / 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 : 2 0 / 0 1 / 2 0 2 3 आदेश/O R D E R The present two appeals have been filed by the assessee against orders passed by the Commissioner of Income Tax(Appeals), Gandhinagar in short referred to as ld.CIT(A)) under section 250(6) of the Income Tax Act, 1961 ("the Act" for short), dated 25.5.2015 and 28.04.2015 pertaining to Asst.Year2006-07 and 2007-08 respectively. 2. These appeals were initially heard on 24.3.2022, on the admission of the ld.DR that the assessee had settled the dispute arising in theseappeals under the Direct Tax Vivad Se Vishwas Act, 2020. Copy of the Form No.5 evidencing settlement of the dispute for A.Y 2007-08 and form No.3, being acceptance of assesses application for settlement of dispute subject to payment of demand, for A.Y 2006-07, was filed before me. But subsequentlywhile ITA No.349& 350/Ahd/2020 2 dictating the order, it was noted that the form substantiating the settlement of the dispute referred to other some other appeal number of the ITAT in A.Y 2007-08 and it referred to some CIT(A) appeal no. in A.Y 2006-07. pertaining to the assessee. The present appeals, therefore, were fixed for seeking clarification on this aspect, on 4.1.2023. The relevant order sheet entry fixing the appeal for clarification made on 28.12.2022 is as under: “The present appeals were heard on the admission of the Ld. DR that the assessee has settled the issue with the Department in both the cases under the Direct Tax Vivad Se Visvas Act 2020. Copies of form 3 & 5 were also filed before us, but, subsequently while dictating the order it was noted that the forms substantiating the settlement of the appeals referred to some other appeals number of ITAT pertaining to the assessee before us. The appeals are therefore fixed for clarification on this aspect from the Ld. DR on 04/01/2023.” Accordingly, the matter was fixed for seeking clarification. Today when the appeals were finally fixed for hearing, another Form no.5 was filed by the assessee being order for full and final settlement of tax arrears under section 5(2) of the Vivad Se Vishwas Act , which mentioned the details of dispute settled (appeal reference number) as “CIT(A)/GNR/21/1/17-18”. This form pertains firstly only to Asst.Year 2006-07 and even the appeal number clearly does not pertain to the appeals before me in ITA No.349 & 350/Ahd/2020. The CIT(A) order in challenge before me also carries a different appeal number being CIT(A)/GNR/48/2014-15 for Asst.Year 2006- 07 and CIT(A)/GNR/284/2014-15 for Asst.Year 2007-08. Therefore, it transpires that the disputes allegedly settled by the assessee in the VSV scheme does not relate to the appeals before me. 3. Having said so, we have noted that both the appeals are filed belatedly i.e. 1822 days and 1767 days. Further, there are no grounds of appeal raised before me. Therefore, the appeals are not ITA No.349& 350/Ahd/2020 3 maintainable in the present form, and both the appeals are accordingly dismissed as un-admitted. 4. In the result, the appeals of the assessee are dismissed as un- admitted. Order pronounced in the Court on 20 th January, 2023 at Ahmedabad. Sd/- (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 20/01/2023