Smt. Jasmeet Kaur Mokha, Jabalpur V. ASST. COMMISSIONER OF INCOME TAX 2(1),

ITSSA 3/JAB/2017

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5232 (ITAT-JABALPUR)
• Duration Of Justice: 4 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 08-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 10-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M. DAYASAGAR
• Section: 6; 143(3); 5(2); 153A

Judgement Text

IT(SS)A Nos. 3 & 4 /Jab/2017(AYs. 2006-07 & 2007-08) Jasmeet Kaur Mokha v. Asst. CIT 1 IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR (through Virtual Hearing) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER & SH. MANOMOHAN DAS, HON’BLE JUDICIAL MEMBER IT(SS)A Nos. 3 & 4 /JAB/2017 Assessment Years : 2006-07 & 2007-08 Jasmeeet Kaur Mokha 1112, Pachpedi, South Civil Lines, Jabalpur (M.P.) [PAN: AGIPM 7585N] vs. Assistant Commissioner of Income Tax, Circle-2(1), Jabalpur (Appellant) (Respondent) Appellant by Written Submissions Respondent by Sh. M. Dayasagar, CIT-DR Date of hearing 09/02/2022 Date of pronouncement 09/02/2022 ORDER Per Bench This is a set of two Appeals by the Assessee, agitating her assessments under section 153A read with s. 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter), both dated 28/3/2014, for assessment years (AYs) 2006-07 & 2007-08 respectively, on being partly unsuccessful in first appeal. 2. None appeared for and on behalf of the assessee-appellant, who has however through her counsel, Sh. Bardia,caused to be placed on record, a written request/s for being permitted to withdraw the instant appeals inasmuch as the assessee has opted for the settlement of her tax dispute/s under reference under the Vivad Se Vishwas Sheme, 2020 of the Government of India. Further, as stated, though the Certificate in Form 5, signifying the full and final settlement of the tax under dispute, issued under section 5(2) read with section 6 IT(SS)A Nos. 3 & 4 /Jab/2017(AYs. 2006-07 & 2007-08) Jasmeet Kaur Mokha v. Asst. CIT 2 of the Direct Taxes Vivad Se Vishwas Act, 2020, has not been issued yet by the Revenue, marking the closure of the process, the same is only due to some technical issues being faced. The assessee’s applications under the said Act stand accepted and approved by the competent authority there-under. The instant appeals, it is requested, be therefore permitted to be withdrawn. 3. We have heard the party before us. Though the process of settlement under the DTVSV Act has yet not been finalized, it is clear that the assessee does not intend to prosecute her appeal/s, a statutory right granted under the Act, but to settle her tax dispute/s following the alternate dispute resolution route, having completed all the processes in this regard. The said Act in fact itself provides for an automatic vacation of the relevant appeal on the tax dispute being settled thereunder. There was, accordingly, no objection to Sh. Bardia’s request by Sh. Dayasagar, the ld. CIT-DR. We accordingly have no hesitation in permitting withdrawal of the instant appeal, which is rendered not maintainable before the Tribunal, even as liberty for moving it is hereby granted where for any reason the assessee’s application/s under the DTVsV Act does not reach its logical end. 4. In the result, the captioned appeals are dismissed as not maintainable. Order pronounced in the open court on February 09, 2022 Sd/- Sd/- (Manomohan Das) (Sanjay Arora) Judicial Member Accountant Member Dated: 09/02/2022 Copy of the Order forwarded to: 1. The Appellant: Smt. Jasmeet Kaur Mokha, 1112, Pachpedi, South Civil Lines, Jabalpur -482 001 (M.P.) 2. The Respondent: Asst. CIT, Circle-2(1), Jabalpur 3. The Principal CIT-2, Jabalpur 4. The CIT(Appeals)-2, Jabalpur 5. The CIT-DR, ITAT, Jabalpur 6. Guard File // True Copy //