Deputy Commissioner of Income Tax, Circle 1(1), Jabalpur V. Shri Kailash Kumar Shukla, Jabalpur

MA 21/JAB/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4964 (ITAT-JABALPUR)
• Duration Of Justice: 2 year(s) 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 26-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHEESH TERNAIN
• Keywords: Competent authority
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER M.A.No. 21/Jabalpur/2019 (Arising out of I.T.A. No. 233/JAB/2018) (Asst. Year: 2010-11) Assessee by : Shri Asheesh Ternain, FCA Department by : Shri S.K. Halder, Sr. DR Date of hearing : 18/02/2022 Date of pronouncement : 17/03/2022 O R D E R Per Bench: This is a Miscellaneous Application (MA) under section 254(2) of the Income Tax Act, 1961 (‘the Act’, hereinafter) by the Revenue in respect of dismissal of its’ appeal by the Tribunal vide a common order (for 96 appeals) dated 23/08/2019 u/s. 254(1) of the Act. 2. At the outset, it was explained by Shri Ternain, the ld. counsel for the assessee, with reference to the assessee’s request letter dated 12/10/2021, that the Revenue’s instant MA would survive no longer in view of the assessee having opted for the settlement of the tax dispute under reference under the Vivad Se Vishwas Scheme 2020 of the Government of India, since accepted by the Revenue. Toward this, he would draw our attention to Form 3 (copy on record) Dy. CIT, Circle-(1), Jabalpur. vs. Kailash Kumar Shukla, 818, Gulab Bhawan Gorakhpur, Hathital Colony, Jabalpur. PAN : AJFPS 0322 P (Applicant) (Respondent) ITA No. 21/JAB/2019 (A.Y. 2010-11) Dy. CIT v. Kailash Kumar Shukla 2 dated 11/06/2021, issued by the competent authority under the Direct Tax Vivad Se Vishwas Act, 2020 after due verification of the dispute particulars as submitted by the assessee while opting for the said scheme in Form No.1 on 10/02/2021. Copy of the challan depositing the amount determined as payable thereby, i.e., Rs. 13,278, on 11/09/2021, is also enclosed along with. Though Form 5, signifying the settlement of the said dispute, had admittedly not been issued by the Revenue yet, the same was explained as only on account of technical glitches being faced on the Revenue’s e-portal and, thus, a matter of time. The instant MA was, accordingly, prayed for being dismissed as not maintainable. 3. We have heard the parties, and perused the material on record. The DTVSV Act provides for an automatic vacation of the pending appeals before the different appellate forums where an assessee opts for the alternate dispute resolution thereunder. The said Act provides for the settlement of a tax dispute thereunder even where the relevant appeal, as the Revenue’s captioned appeal (ITA No.233/Jab/2018), obtains no longer in view of it having been since decided, as on 23/08/2019 in the instant case, where the same is the subject matter of an application u/s. 254(2) by either side. The Revenue’s instant MA would, therefore, obtain no longer. There was, therefore, and only understandably so, no objection to the assessee’s contentions before us by Sh. Halder, the ld. Sr. Departmental Representative. We, accordingly, accepting the assessee’s plea, dismiss the Revenue’s MA as not maintainable. 4. In the result, Revenue’s instant MA is dismissed as not maintainable. Order pronounced in open Court on March 17, 2022 Sd/- sd/- (Manomohan Das) (Sanjay Arora) Judicial Member Accountant Member Dated: March 17, 2022 vr/- ITA No. 21/JAB/2019 (A.Y. 2010-11) Dy. CIT v. Kailash Kumar Shukla 3 Copy to: 1. The Assessee: Shri Kailash Kumar Shukla, 818, Gulab Bhawan Gorakhpur, Hathital Colony, Jabalpur 2. The Revenue: Dy. CIT, Circle-1(1), Jabalpur. 3. The Principal CI T-1, Jabalpur 4. The CI T( Appeals)-1,Jabalpur. 5. The Sr . D.R., I TAT, Jabalpur. 6. Guard file. By order (VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Jabalpur.