Darul Uloom Ahle Sunnat, Ashraf Nagar, Madar Tekri Jabalpur, Jaabalpur V. ITO Exemption Ward Jabalpur, Jabalpur

ITA 46/JAB/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4870 (ITAT-JABALPUR)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 10-05-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SACHIN BAJPAI
• Section: 154

Judgement Text

1 | P a g e IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 46/JAB/2022 (Asst. Year: 2015-16) Appellant by : Shri Sachin Bajpai, Advocate Respondent by : Shri Ravi Mehrotra, Sr.DR Date of hearing : 21/09/2022 Date of pronouncement : 21/09/2022 O R D E R Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against the Order by the National Faceless Appeal Centre (NFAC) (‘CIT(A)’, for short) dated 16/03/2022, dismissing the assessee’s appeal contesting the order under section 154 of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 11/01/2019 for the Assessment Year (AY) 2015-16. 2. At the very outset, it was submitted by Shri Bajpai, Advocate, the ld. counsel for the assessee, that the assessee does not intend to prosecute it’s instant appeal and, rather, seeks permission for it’s withdrawal. This, he explained, is for the reason that the assessee had opted for settlement of the dispute being agitated under the Direct Tax Vivas Se Vishwas Act, 2020 vide application dated 12/12/2020, which process stands since concluded by the issue of Form-5 (issued Darul Uloom Ahle Sunnat, Ashraf Nagar, Madar Tekri, Jabalpur (MP) [PAN : AAATD 7845 E] vs. ITO (Exemption), Ward, Jabalpur. (Appellant) (Respondent) ITA No. 46/JAB/2022 (AY: 2015-16) Darul Uloom Ahle Sunnat v. ITO 2 | P a g e under Rule 7 of Direct Tax Vivad Se Vishwas Rules, 2020) on 21/12/2021, signifying the said conclusion. He would, then, take us through the copies of Forms 1 to 5, indicating the various processes an application under the said Act moves through prior to conclusion. The ld. DR, on the same being put to him, did not, and only understandably so, raise any objection in the matter. 3. We have, in view of the foregoing, no hesitation in permitting the withdrawal of the captioned appeal. Rather, an appeal pending before an authority, on it being so settled, becomes not maintainable. We decide accordingly. 4. In the result, the assessee’s appeal is dismissed in limine. Order pronounced in open Court on September 21, 2022 Sd/- Sd/- (Manomohan Das) (Sanjay Arora) Judicial Member Accountant Member Dated: 21/09/2022 vr/- Copy to: 1. The Appellant: Darul Uloom Ahle Sunnat, Ashraf Nagar, Madar Tekri, Jabalpur (MP) 2. The Respondent: ITO (Exemption), Ward, Jabalpur. 3. CIT( Appeals): NF AC, Delhi 4. The Sr . DR, I TAT, Jabalpur. 5. Guard File. By order (VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Jabalpur.