ITO, Panipat V. Suresh Kumar, Panipat

MA 185/DEL/2021

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6016 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 17-10-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: WAY OF DRAFT
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & Dr.B.R.R.KUMAR, ACCOUNTANT MEMBER M.A.No.185/Del/2021 [In ITA No.379/Del/2020] [Assessment Year : 2011-12] ITO, Panipat. vs Suresh Kumar, 24,Vijay Mandir, Panipat, Haryana-132103. PAN-AEHPK8726J APPELLANT RESPONDENT Appellant by None Respondent by Shri Om Parkash, Sr.DR Date of Hearing 12.04.2024 Date of Pronouncement 05.07.2024 ORDER PER KUL BHARAT, JM : This Miscellaneous application by the Revenue by way of draft application, approached this Tribunal, for the amendment of the order dated 29.06.2021 passed by the Tribunal in ITA No.379/Del/2020 for the Assessment Year 2011-12. For the sake of clarity, the relevant contents of the application are reproduced as under:- “Assessment order under section 144 r.w.s. 147 of the 1.T. Act, 1961 was issued in this case on 26.12.2018 in which total income was assessed at Rs.5,74,700/-. Aggrieved with this order, the assessee filed appeal before Ld. CIT(A) who dismissed his appeal on 11.12.2019. Later on the assessee filed appeal before Hon'ble ITAT, Delhi who remanded back the matter to the file of the Assessing Officer for de-novo assessment. Page | 2 02. The assessee filed declaration under The DTVSV Act, 2020 on 21.03.2020. As per provisions of the DTVSV Act, 2020, the assessee must have attach proof of withdrawl of his appeal or proof of request made for withdrawal of appeal while filing Form No. 4 under this Act. However in the instant case, the assessee did not file any proof of withdrawl of his appeal or proof of request made to the Appellate Tribunal for withdrawal of appeal. The Pr. Commissioner of Income Tax, Karnal has already issued Form-5 in this case on 04.06.2020. 03. With the issuance of Form No.5 under The DTVSV Act, the assessee has already settled its dispute pertaining to the A.Y.2011-12 with the Income Tax Department. Vide order dated 29.06.2021, matter was remanded back to the file of the Assessing Officer for de-novo assessment whereas the assessee has already paid tax under the DTVSV Act. This fact was not brought to the notice of the Appellate Tribunal by the assessee. In light of the above discussion, it is requested that kindly amend the order passed on 29.06.2021 as there is no requirement of de-novo assessment in this case.” 2. We have heard both the parties and perused the material available on record. On the above contents, it is clear that the application is not presented in proper form merely states as a draft miscellaneous application. The Supervisory Officer i.e. concerned Pr. CIT, Rohtak should ensure before filing of MA that such application is drafted in a proper form and contents. However, considering the facts that in this case, the assessee had settled the tax demand dispute under the “Vivad se Vishwas Scheme, 2020”. This fact is brought to our notice by way of present application. Page | 3 3. We hereby modify para 7 of the order dated 29.06.2021 passed by the Tribunal as under:- 7. “It is stated by the Revenue that the dispute has been settled under Vivad se Vishawas Shceme, 2020 by the parties. Therefore, no dispute survives. The appeal filed by the assessee is dismissed.” 5. In the result, the M.A. filed by the Revenue is disposed off in the terms indicated herein above. Order pronounced in the open Court on 05 th July, 2024. Sd/- Sd/- (Dr.B.R.R.KUMAR) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI