JAGDISH SHARMA,JAHANABAD V. DCIT CENTRAL CIRCLE-5, PATNA

ITA 187/PAT/2023

AI Insights

The case involves multiple appeals filed by Jagdish Sharma and Jagdish Sharma (HUF) against the orders of the Commissioner of Income Tax (Appeals)-3, Patna, for various assessment years. The appeals were consolidated due to common issues and were heard together. The primary legal issue was the settlement of tax disputes under the DTVSV Scheme, 2024. The assessee opted for this scheme, leading to the dismissal of all appeals as the disputes were resolved through the scheme.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 37430 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 1990-1991
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause; Competent authority
• Section: 250; 101

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. Nos.186, 187,188,191,193,195,197,200,201,218,219/Pat/2023 Assessment Years: 1989-90, 1990-91, 1991-92, 1992-93, 1993-94, 1994-95, 1995-96, 1997-98, 1998-99, 2001-02 & 2002-03 Jagdish Sharma…………………………………………………..………….……Appellant Korra, Ghoshi, Jahanabad, Bihar- 804406. [PAN: AHOPS7700G] vs. DCIT, Central Circle-5, Patna…………………………….........……...…..…..Respondent I.T.A. Nos.189, 190,192,194,196,199,202,204,205/Pat/2023 Assessment Years: 1991-92, 1992-93, 1993-94, 1994-95, 1995-96, 1997-98,1998-99, 2001-02 & 2002-03 Jagdish Sharma (HUF).………………………………………..………….……Appellant Korra, Ghoshi, Jahanabad, Bihar- 804406. [PAN: AAIHS5678G] vs. DCIT, Central Circle-5, Patna…………………………….........……...…..…..Respondent Appearances by: Shri D. V. Pathy, Sr. Advocate, appeared on behalf of the appellant. Shri Ashwani Kr. Singal, JCIT - Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 06, 2025 Date of pronouncing the order : February 12, 2025 ORDER Per Sonjoy Sarma, Judicial Member: The captioned appeals have been preferred by the assessee against separate orders all dated 24.03.2023 of the Commissioner of Income Tax (Appeals)-3, Patna [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’) for different assessment years respectively. Since the issues involved in all the appeals are common and the appeals also pertain to the same assessee, therefore, all the appeals were heard together and are being disposed of by this common order. I.T.A. Nos.186, 187,188,191,193,195,197,200,201,218,2019/Pat/2023 & I.T.A. Nos.189, 190,192,194,196,198,199,202,203,204,205/Pat/2023 2 2. At the outset, the Registry has informed that there are delays of 26 days in filing all the captioned appeals expect ITA No.218/Pat/2023 for assessment year 2001-02 & ITA No.219/Pat/2023 for assessment year 2002-03, wherein, the delays are 101 days in filing both the appeals. The assessee filed applications for condonation of aforesaid delays stating reasons for such delays. After considering the applications, we find reasonable causes and therefore, we condone the delays in filing all the appeals and proceed to adjudicate the appeals. 3. In the case of the assessee, the assessee had chosen to settle the tax disputes under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 as his individual capacity in the following appeals: Sl. No. ITA No. Assessment year 1 186/Pat/2023 1989-90 2 187/Pat/2023 1990-91 3 188/Pat/2023 1991-92 4 191/Pat/2023 1992-93 5 193/Pat/2023 1993-94 6 195/Pat/2023 1994-95 7 197/Pat/2023 1995-96 8 200/Pat/2023 1997-98 9 201/Pat/2023 1998-99 10 218/Pat/2023 2001-02 11 219/Pat/2023 2002-03 3.1 While in the following appeals, protective assessments were made in the case of HUF of the assessee namely Jagdish Sharma (HUF): Sl. No. ITA No. Assessment year I.T.A. Nos.186, 187,188,191,193,195,197,200,201,218,2019/Pat/2023 & I.T.A. Nos.189, 190,192,194,196,198,199,202,203,204,205/Pat/2023 3 1 189/Pat/2023 1991-92 2 190/Pat/2023 1992-93 3 192/Pat/2023 1993-94 4 194/Pat/2023 1994-95 5 196/Pat/2023 1995-96 6 199/Pat/2023 1997-98 7 202/Pat/2023 1998-99 8 204/Pat/2023 2001-02 9 205/Pat/2023 2002-03 4. Since the assessee has opted to settle the disputes under the DTVSV scheme, 2024 in the appeals as mentioned in table 1 of this order before the competent authority, therefore, these appeals are treated as dismissed as withdrawn. Consequently, the protective assessments made in the hands of the HUF in the appeals as mentioned in table 2 of this order are rendered redundant as in the substantive assessments the assessee already had chosen to settle the tax disputes under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 and all these appeals are also hereby dismissed. 5. In view of the above, all the captioned appeals filed by the assessee are accordingly dismissed. Kolkata, the 12th February, 2025. Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 12.02.2025. RS I.T.A. Nos.186, 187,188,191,193,195,197,200,201,218,2019/Pat/2023 & I.T.A. Nos.189, 190,192,194,196,198,199,202,203,204,205/Pat/2023 4 Copy of the order forwarded to: 1. (i) Jagdish Sharma (ii) Jagdish Sharma (HUF) 2. DCIT, Central Circle-5, Patna 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches "