Assistant Commissioner Of Income Tax, Central Circle, Alwar V. Smt. Gayatri Devi Data, Alwar

MA 14/JPR/2022

AI Insights

The case involves a Miscellaneous Application filed by the Revenue against the order of the ITAT Jaipur Bench, which had previously ruled in favor of the assessee, Smt. Gayatri Devi Data, concerning the DTVSV Scheme. The Revenue's application sought to recall the ITAT's order on the grounds that the assessee had provided incorrect information regarding pending prosecution under section 276CC of the I.T. Act, which allegedly made her ineligible for the DTVSV benefits. However, the ITAT dismissed the application, citing both procedural and substantive grounds, including the application being filed beyond the permissible time limit and the absence of any apparent mistake in the original ruling.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132480 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-02-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 05-09-2022
• Laws Referred To: Income Tax Act, DTVSV Act, 2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

vk;djvihyh; vf/kdj.k] t;iqjU;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR JhlaanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Misc. Application No. 14/JP/2022 (Arising out of vk;djvihy la-@ITA No.138/JP/2019) fu/kZkj.ko"kZ@AssessmentYear : 2011-12 The ACIT Central Circle Alwar cuke Vs. Smt. Gayatri Devi Data Bhagwati Sadan Swami Dayanand Marg, Alwar LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQPD 7665 Q vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksjls@Revenue by: Shri A.S. Nehra, Addl. CIT fu/kZkfjrh dh vksjls@Assesseeby : Shri P.C. Parwal, CA lquokbZ dh rkjh[k@Date of Hearing : 15/02/2023 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 20 /02/2023 vkns'k@ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This is a Miscellaneous Application filed by the Revenue u/s 254(2) of the Act against the order of the ITAT Jaipur Bench dated 27-01-2021 praying therein to recall its order because of following reasons:- ‘’In this connection, I am directed to submit that the above mentioned assessee had opted for DTVSV Scheme by filing application in Forms 1 & 2 on 18-06-2020 for the A.Y. 2011-12 declaring disputed tax at Rs.14,843/-. Based upon the information given by the assessee, Form No. 3 had been issued on 13-10- 2 ACIT, CENTRAL CIRCLE, ALWAR VS SMT. GAYATRI DEVI DATA, ALWAR 2020.Thereafter, Form-5 had also been issued to the assessee on 5-12-2020 vide acknowledgement number 784209100051220. Subsequently, it came to the notice that prosecution proceedings u/s 276CC of I.T. Act had been pending before the relevant court against the assessee. As per the provisions of Section 9a(ii) of the DTVSV Act, 2020, the taxpayer was not eligible to avail the benefit of the Scheme. In this regard, it is established that the taxpayer had hidden the information and provided wrong information to the Department regarding the pending prosecution u/s 276CC of the I.T. Act while furnishing declaration in Form No. 1 under DTVSV Scheme. In view of the above facts, PCIT(Central), Rajasthan, Jaipur vide its order ITBA/COM/F/17/2022-23/1044241274(1) dated 28-07-2022 cancelled both the Form-3 dated 13-10-2020 and Form-5 dated 5-12-2020 with acknowledgement no.642744950131020 (for Form-3) and 784209100051220 (for Form-5). Accordingly, all the benefits granted to the taxpayer as per the DTVSV 2020 Scheme stands withdrawn. Accordingly, I am directed to request you to kindly restore/reinstate the relevant appeal ITA No.138/JP/2019 for A.Y. 2011-12 in the case of Smt. Gayatri Devi (PAN: AAQPD 7665 Q)’’ 2.1 During the course of hearing, the ld. AR of the assessee supported the order of the ITAT Jaipur Bench (supra) praying that the ld. DR is preventing the assessee to take benefit of the DTVSV Scheme by mentioning that prosecution proceeding under section 276CC of the Act was pending before the relevant court against the assessee. 2.2 We have heard both the parties and perused the materials available on record. It is noted that the Department has filed the Misc.Application on 5-09-2022 3 ACIT, CENTRAL CIRCLE, ALWAR VS SMT. GAYATRI DEVI DATA, ALWAR and the ITAT has passed the order on 27-01-2021 which is barred by limitation as the Department had to file the Misc. Application within six months from the date of passing the order. Further, it may be noted that the Bench has taken into consideration its order dated 27-01-2021 which does not show any apparent mistake apparent on record. The bench has also observed that the original appeal was filed by the assessee and we see no reason of revenue applying by this MA for restoration of assessee’s appeal. In this view of the matter, the Misc. Application filed by the Department does not deserve for consideration which is dismissed. 3.0 In the result, the Misc. Application of the Department is dismissed. Pronounced in the Open Court on 20 /02/2023. Sd/- Sd/- ¼lanhi xkslkbZ½ ¼jkBksMdeys'kt;UrHkkbZ ½ (Sandeep Gosain) (Rathod Kamlesh Jayantbhai) U;kf;dlnL;@Judicial Member ys[kklnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 20/02/2023 *Mishra vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- The ACIT, Central Circle, Alwar ,. 2. izR;FkhZ@ The Respondent- Smt. Gayatri Devi Data, Alwar 3. vk;djvk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZQkbZy@ Guard File (MA No. 14/JP/2022) vkns'kkuqlkj@ By order, lgk;diathdkj@Asst. Registrar