Shri Arun Kumar Jain, Jabalpur V. Income Tax Officer Ward 2(1), Jabalpur

ITA 50/JAB/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9146 (ITAT-JABALPUR)
• Duration Of Justice: 3 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 20-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SWATI AGARWAL JT
• Assessee Lawyers: ABHIJEET SHRIVASTAVA
• Section: 143(3)

Judgement Text

ITA NO. 50/JAB/2017 (AY 2009-10) ARUN KUMAR JAIN V. ITO 1 IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH , JABALPUR (SMC) (THROUGH VIDEO CONFERENCING) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER ITA NO.50/JAB/2017 ASSESSMENT YEAR: 2009-10 ARUN KUMAR JAIN, JABALPUR (M.P.) [PAN: ACHPJ 1385J] VS. INCOME TAX OFFICER, WARD -2(1), JABALPUR (APPELLANT) (RESPONDENT) APPELLANT BY SH. ABHIJEET SHRIVASTAVA, ADVOCATE RESPONDENT BY SMT. SWATI AGARWAL, JT. CIT DATE OF HEARING 09/08/2021 DATE OF PRONOUNCEMENT 09/08/2021 ORDER PER SANJAY ARORA, AM THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, JABALPUR ( CIT(A) FOR SHORT) DATED 28/8/2017, DISMISSING THE ASSESSEES APPEAL CONTEST ING HIS ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (THE AC T HEREINAFTER) FOR THE ASSESSMENT YEAR (AY) 2009-10 VIDE ORDER DATED 27/12 /2011. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY SH. SHRI VASTAVA, THE LEARNED COUNSEL FOR THE ASSESSEE, THAT THE ASSESSEE HAS OPTED FOR T HE VIVAD SE VISHWAS SCHEME, 2019 (VSVS) AND, THEREFORE, DOES NOT INTEND TO PR OSECUTE HIS APPEAL BEFORE THE TRIBUNAL. THE REQUISITE CERTIFICATE FROM THE DEPART MENT (I.E., FORM 3), SIGNIFYING THE ACCEPTANCE OF THE APPLICATION THEREUNDER UPON I TS VETTING, AS PROVIDED UNDER THE RELEVANT RULES, HAS ALSO BEEN RECEIVED, EVEN AS TAX ARREARS ADMITTED THEREBY ITA NO. 50/JAB/2017 (AY 2009-10) ARUN KUMAR JAIN V. ITO 2 REMAIN UNPAID YET. THE ASSESSEES APPEAL, IT WAS UR GED, COULD BE UNDER THE CIRCUMSTANCES EITHER ADJOURNED TILL THE PAYMENT OR TREATED AS WITHDRAWN RESERVING A LIBERTY TO MOVE THE TRIBUNAL FOR RESTOR ATION OF THE SAID APPEAL IN CASE THE APPLICATION FOR SETTLEMENT OF THE TAX DISPUTE U NDER VSVS FAILS FOR ANY REASON. 3. I HAVE HEARD THE PARTIES, AND PERUSED THE MATERI AL ON RECORD. FORM 3, ISSUED BY THE DEPARTMENT IN RESPONSE TO THE ASSESSE ES APPLICATION UNDER VSVS, 2019, IS ON RECORD, DETERMINING THE AMOUNT PAYABLE AT RS. 1,66,760, TO BE PAID BY 30/9/2021. THE DIRECT TAX VIVAD SE VISWAS ACT, 2 020 (DTVSV ACT) PROVIDES FOR AN AUTOMATIC WITHDRAWAL OF THE APPEAL INASMUCH AS THE SAME IS AN ALTERNATE MECHANISM FOR THE TAX PAYERS FOR THE SETT LEMENT OF THEIR TAX DISPUTES WITH THE REVENUE. SO, HOWEVER, AS THE PROCESS IS AS YET INCOMPLETE, THE TIME FOR WHICH STANDS EXTENDED UP TO 30/9/2021, THE ASSESSEE IS, AS SUGGESTED, TO, FAIRLY, NO OBJECTION BY THE LD. SR. DR, ALLOWED THE LIBERTY TO MOVE THIS TRIBUNAL FOR RESTORING HIS APPEAL IN CASE HIS SAID APPLICATION F AILS FOR ANY REASON. 4. THE ASSESSEES CAPTIONED APPEAL IS, SUBJECT TO T HE RIGHT OF RESTITUTION AFORE- SAID, ALLOWED TO BE WITHDRAWN. I DECIDE ACCORDINGLY . 5. IN THE RESULT, THE ASSESSEES APPEAL IS DISMISSE D AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 09, 20 21 SD /- (SANJAY ARORA) A CCOUNTANT MEMBER DATED: 09/08/2021 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT: SHRI ARUN KUMAR JAIN, C/O PRADEEP KU MAR JAIN, 748, GUJARATI MARKET, OPP. VINEET TALKIES, MARHATAL, JA BALPUR 2. THE RESPONDENT: INCOME TAX OFFICER, WARD- 2(1), JAB ALPUR 3. THE PR. CIT-2, JABALPUR 4. THE CIT(A)-1, JABALPUR 5. THE SR. DR, ITAT, JABALPUR 6. GUARD FILE // TRUE COPY //