The DCIT, Circle-3(1)(1), Ahmedabad V. Rameshbhai H Gathani (HUF), Ahmedabad

MA 154/AHD/2021

AI Insights

The case revolves around a Miscellaneous Application filed by the Revenue against the order of the ITAT which had dismissed an earlier appeal as infructuous. The original appeal was dismissed because the assessee had opted for the VSVS, a scheme aimed at resolving tax disputes. The Revenue's MA contended that the assessee failed to deposit the tax liability as required under the VSVS, thus seeking to restore the appeal. However, the assessee demonstrated compliance with the scheme by depositing the tax within the extended deadline and obtaining a settlement certificate. Consequently, the court dismissed the Revenue's MA, affirming the assessee's adherence to the VSVS requirements.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134521 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-10-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 23-12-2021
• Laws Referred To: Vivad se Vishwash scheme 2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, अहमदाबाद ᭠यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER M.A No.154/Ahd/2021 In आयकर अपील सं./In ITA No. 944/Ahd/2019 िनधाᭅरण वषᭅ/Asstt. Year: 2011-2012 D.C.I.T., Circle-3(1)(1), Ahmedabad. Vs. Rameshbhai H. Gathani(HUF), Survey No.154/1, Beside Shaishya Kids Campus, S.G. HIghway, Ahmedabad-380058. PAN: AADHR9961G (Applicant) (Respondent) Revenue by : Shri Urjit Shah, Sr. D.R. Assessee by : Shri Dhrunal Bhatt, A.R सुनवाई कᳱ तारीख/Date of Hearing : 14/10/2022 घोषणा कᳱ तारीख /Date of Pronouncement: 11/01/2023 PER WASEEM AHMED, ACCOUNTANT MEMBER: The caption MA has been directed at the instance of the Revenue against the order of ITAT dated 07-09-2021 in ITA No. 944/Ahd/2019 requesting to restore the appeal which has been originally withdrawn and dismissed as infructuous. M.A No.154/AHD/2021 In ITA No.944/Ahd/2019 Asstt. Year 2011-12 2 2. The facts in brief are that the Revenue was in appeal before the Tribunal in ITA No. 944/Ahd/2019. At the time of hearing of the appeal, the learned AR for the assessee submitted that the assessee has opted for “Vivad se Vishwash scheme 2020” (VSVS), therefore appeal should be withdrawn. The Learned DR has also not objected to the request of the learned AR. Accordingly, the appeal of the Revenue was dismissed as infructuous with a direction that in case assessee fails to avail the benefit of the scheme for any bona-fide reason, the Revenue is at liberty to seek restoration of appeal as per law. 3. The learned DR through this MA before us submitted that the assessee availed the benefit of VSVS and tax liability of the assessee was determined at Rs. 29,84,922/- only. The assessee was required to deposit the amount within the prescribed time limit and in case of failure to deposit the tax amount, the application under the scheme shall be treated as null and void. However, the assessee failed to deposit/pay the tax liability within the prescribed time. Therefore, the appeal of revenue should be restored and decided on the merit as the assessee failed to comply with the VSVS opted by him. 4. On the other hand, the learned AR for the assessee before us submitted that time limit to deposit the tax liability determined under VSVS was extended till 31- 10-2021 by the CBDT vide press release dated 29-08-2021, the copy of press release available on record. The assessee deposited the amount vide challan dated 26-04- 2021 and intimation of same in Form No. 4 was filed before the designated authority as on 18-08-2021. The designated authority issued certificate of full and final settlement of liability in Form No. 5 dated 10 th November 2021. 5. We have duly considered the rival contentions of the both the parties and perused the materials carefully. At the outset, we note that sole reason of filing this MA by the revenue was that the original appeal was dismissed for the reason that the assessee has opted for VSVS-2020 but assessee has not deposited the amount M.A No.154/AHD/2021 In ITA No.944/Ahd/2019 Asstt. Year 2011-12 3 of tax determined under said scheme. However, we find that the assessee has deposited the amount within the prescribed time limit and certificate/ order of full and final settlement has also been issued by the designated authority. Therefore, the entire basis of revenue for the caption Miscellaneous Application become infructuous. Hence, the Miscellaneous Application filed by the Revenue is dismissed. 6. In the result, Miscellaneous Application filed by the Revenue is hereby dismissed. Order pronounced in the Court on 11/01/2023 at Ahmedabad. Sd/- Sd/- (SUCHITRA KAMBLE) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (True Copy) Ahmedabad; Dated 11/01/2023 Manish