KRISHNA KANT MISHRA,REWA V. ITO WARD-1, REWA

ITA 92/JAB/2024

AI Insights

The case involves an appeal by Krishna Kant Mishra against the order of the Commissioner of Income Tax (Appeals), which was related to the assessment year 2012-13. The primary contention in the appeal was the validity of the notices and the applicability of the e-assessment scheme 2019 to the assessment proceedings. The assessee argued that no notice was served, and the assessment was conducted outside the purview of the e-assessment scheme. However, before the Tribunal could deliberate on these issues, the assessee decided to withdraw the appeal following the acceptance of his application under the Vivad se Vishwas Scheme, 2024.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 361244 (ITAT-JABALPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALOK BHURA
• Assessee Lawyers: NEERAJ AGRAWAL
• Section: 148; 144; 143(3); 142(1)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “DB”, JABALPUR BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA No. 92/JAB/2024 Assessment Year: 2012-13 Krishna Kant Mishra 15/894 near MPSRTC Depo, Ratahara Rewa (MP)-486001. v. ITO Ward-1 Income Tax Office, Kothi Compound, Behind Customer Forum, Rewa (MP)-486001. PAN:ASGPM4542B (Appellant) (Respondent) Appellant by: Shri Neeraj Agrawal, CA Respondent by: Shri Alok Bhura, Sr. CIT(DR) Date of hearing: 20 05 2025 Date of pronouncement: 21 05 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, filed by the assessee, against the impugned order dated 19/03/2024 of learned Commissioner Income Tax (Appeals) [hereinafter referred as to the “Ld.CIT(A)”]/National Faceless Appeal Centre (NFAC) for the assessment year 2012-13. The Assessee has raised the following grounds of appeals: - “1. That the Learned Commissioner Appeals on the basis o remand report of assessing officer concluded that notice was issued on 28/03/2019 but nowhere confirmed or provided any evidence how said notice was issued or delivered to assessee. Hence the assessment proceeding is void ab initio as no notice was served on assessee. 2. That Learned officer concluded that the assessment made under section 144 read with section 148 was outside purview of e-assessment scheme 2019 as notice under section 148 was issued before the date of notifying the scheme. All notices and assessment order were issued on the portal in accordance with e-assessment scheme 2019 whereas learned Commissioner Appeals stated that case is not covered by e-assessment proceedings hence this itself proves that assessment so made by issuing online notice is incorrect and hence the order so passed is not a valid order. 3. That the Learned Commissioner Appeals confirmed that assessment scheme 2019 was applicable for assessment under section 143(3) however this order was passed under section 144 read with section 148 and hence this was outside the purview of assessment scheme 2019 therefore not a valid order. 4. That the Learned Commissioner Appeals ignored the affidavit issued by the assessee stating that no notice under section 148 or 142(1) was ever served on assessee hence order so passed is bad in law and should be quashed. ITA No.92/JAB/2024 Page 2 of 3 5. That the assessee had submitted a reply on 05.03.2018 in response to notice dated 23.10.2017 to the learned officer explaining the sources of cash deposits made in State Bank of India and Union bank of India along with evidences which were not considered while passing the order by the Learned Commissioner hence the order is not a valid order.” 2. At the outset, the Ld. Counsel for the assessee submitted that the dispute has been settled under the Direct Tax Vivad se Vishwas Scheme, 2024 and prayed for withdrawal of the appeal. And a letter dated 22.01.2025 along with Form no. 2 is placed on record. The relevant contents of the letter dated 22.01.2025 is reproduced as under: - “I have filed an appeal before your honour on 17.05.2024 against the order passed by Commissioner of Income Tax (Appeals), dated 19.03.2024. As I have opted for Vivad Se Vishwas Scheme 2024, and my application is being accepted by Pr. Commissioner of Income Tax, Jabalpur and issued Form-2 is enclosed herewith as per Annexure N/1 for your ready reference. It is therefore most respectfully and humbly prayed before your honour to please allow me to withdraw my appeal.” 3. The Learned Departmental Representative has no objection for withdrawal of the appeal. 4. In view of the facts discussed above, we permit the assessee to withdraw this appeal. Accordingly, the appeal is dismissed as withdrawn. However, a liberty is given to the assessee for approaching the Tribunal for restoration of this appeal in the event of failure of settlement of tax disputes. 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 21/05/2025. Sd/- Sd/- [NIKHIL CHOUDHARY] [KUL BHARAT] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 21/05/2025 Vijay Pal Singh, (Sr. PS) ITA No.92/JAB/2024 Page 3 of 3 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT (Judicial) 4. The PCIT 5. DR, ITAT, Jabalpur 6. Guard File By order // True Copy// Assistant Registrar ITAT, Jabalpur "