Narendra Kumar Gupta, Rewa V. Income Tax Officer Ward -1, Rewa

ITA 79/JAB/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2813 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 24-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SWATI AGARWAL
• Section: 271(1)(c); 143(3)

Judgement Text

NARENDRA KUMAR GUPTA V. INCO ME TAX OFFICER ITA NOS. 79/JAB/2019 & 13/JAB/2020 (AY 2015-16) 1 IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENC H, JABALPUR (SMC) (THROUGH VIDEO CONFERENCING) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER ITA NOS. 79/JAB/2019 & 13/JAB/2020 ASSESSMENT YEAR: 2015-16 NARENDRA KUMAR GUPTA, REWA (M.P.) [PAN: AEXPG 7487C] VS. INCOME TAX OFFICER, WARD-1, REWA (M.P.) (APPELLANT) (RESPONDENT) APPELLANT BY SH. SAPAN USRETHE ADV. RESPONDENT BY SMT. SWATI AGARWAL, SR. DR DATE OF HEARING 22/06/2021 DATE OF PRONOUNCEMENT 22/06/2021 ORDER PER SANJAY ARORA, AM THIS IS A SET OF TWO APPEALS BY THE ASSESSEE DIRECT ED AGAINST HIS ASSESSMENT DATED 25/09/2017 UNDER SECTION 143(3) AN D THE LEVY OF PENALTY U/S. 271(1)(C) OF THE INCOME TAX ACT, 1961 ('THE ACT' HE REINAFTER), BOTH FOR ASSESSMENT YEAR 2015-16, ON THE CONFIRMATION THEREO F BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, JABALPUR (CIT(A) FOR SHOR T) VIDE HIS ORDERS DATED 01/10/2019 AND 29/11/2019 RESPECTIVELY. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY SH. USRE THE, THE LD. COUNSEL FOR THE ASSESSEE, THAT THE ASSESSEE HAS APPLIED FOR SETTLEM ENT OF THE DISPUTE UNDER THE VIVAD SE VISWAS SCHEME, 2019, AND HAS IN FACT ALS O RECEIVED FORM 3, I.E., THE CERTIFICATE UNDER THE DIRECT TAX VIVAD SE VISWAS AC T, 2020 (DTVSV ACT, HEREINAFTER) READ WITH THE RELEVANT RULE, SIGNIFYIN G ITS ACCEPTANCE, FOR ONE OF THE TWO APPEALS, BEING THE PENALTY APPEAL (IN ITA 13/JB /2020), EVEN AS STATED IN THE NARENDRA KUMAR GUPTA V. INCO ME TAX OFFICER ITA NOS. 79/JAB/2019 & 13/JAB/2020 (AY 2015-16) 2 WITHDRAWAL APPLICATION DATED 11/6/2021. EVEN AS THE REFORE THE ASSESSEE INTENDS TO WITHDRAW THE APPEALS UNDER REFERENCE, THERE IS A S ON DATE SOME UNCERTAINTY WITH REGARD TO THE SETTLEMENT OF THE DISPUTE. THE A PPEALS MAY ACCORDINGLY BE PERMITTED TO BE WITHDRAWN SUBJECT TO THE ASSESSEE R ESERVING THE RIGHT FOR MOVING THE TRIBUNAL FOR RESTORATION OF THE SAME IN CASE OF THE NON-ACCEPTANCE, FOR ANY REASON, OF HIS APPLICATION/S FOR SETTLEMENT UNDER T HE SAID ACT. 3. I HAVE HEARD THE PARTIES. IN VIEW OF THE ASSESS EE HAVING OPTED FOR AVAILING THE BENEFITS UNDER THE DTVSV ACT, HE HAS, IN PRINCI PLE, RELINQUISHED HIS RIGHTS UNDER THE APPELLATE PROCEDURE UNDER THE ACT. THE CA PTIONED APPEALS BECOME UNMAINTAINABLE UNDER THE SAID ACT. IF, HOWEVER, THE ASSESSEES APPLICATION/S UNDER THE SAID ACT IS, FOR ANY REASON, FOUND UNACCE PTABLE, IT IS AT LIBERTY TO MOVE THIS TRIBUNAL FOR RESTORATION OF HIS APPEAL/S INASM UCH AS NO PREJUDICE TO THE ASSESSEE CAN BE OR IS ENVISAGED TO BE CAUSED BY THE WITHDRAWAL OF THE APPEAL/S, WHICH RATHER FOLLOWS IN CONSEQUENCE. 4. THE ASSESSEES APPEALS ARE, SUBJECT TO THE RIG HT OF RESTITUTION AFORE-SAID, ALLOWED TO BE WITHDRAWN. I DECIDE ACCORDINGLY. 5. IN THE RESULT, THE ASSESSEES APPEALS ARE DISMIS SED AS WITHDRAWN/NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 22, 2021 SD/- (SANJAY AROR A) A CCOUNTANT MEMBER DATED: 22/06/2021 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT: NARENDRA KUMAR GUPTA 192/9, MUSKAN G IRL HOSTEL, BEHIND HARI PRATAP COMPLEX, VENKAT ROAD, REWA - 486 001 (M.P.) 2. THE RESPONDENT: INCOME TAX OFFICER, WARD-1, REWA - 486001 3. PR. CIT-2, JABALPUR 4. CIT(A)-1, JABALPUR 5. SR. DR, ITAT 6. GUARD FILE // TRUE COPY //