Shri Neeraj Kumar Gupta, Katni V. Deputy Commissioner of Income Tax, Katni

MA 3/JAB/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5203 (ITAT-JABALPUR)
• Duration Of Justice: 2 year(s) 9 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 29-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 153A

Judgement Text

MA No. 03/Jab/2019 (AY:2002-03) Neeraj Kumar Gupta v. Dy. CIT 1 IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR (through Virtual Hearing) BEFORE SH. SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SH. MANOMOHAN DAS, HON’BLE JUDICIAL MEMBER M.A. No. 03/JAB/2019 (arising out of IT(SS)A No. 39/Jab/2013) Assessment Year: 2002-2003) Neeraj Kumar Gupta, Katni [PAN:AGNPG 9113F] vs. Deputy Commissioner of Income Tax, Circle - Katni (M.P.) (Applicant) (Respondent) Appellant by None Respondent by Sh. S.K Halder, Sr. DR Date of hearing 11/02/2022 Date of pronouncement 11/02/2022 ORDER Per Bench This is a Miscellaneous Petition by the Assessee-appellant directed against the Order under section 254(1) of the Income Tax Act, 1961 (‘the Act’) dated 02/4/2019 dismissing the assessee’s appeal contesting his assessment under section 153A r/w s. 143(3) dated 26/12/2006 for assessment year (AY) 2002-03 upon being partly successful in first appeal. 2. None appeared for the assessee-applicant, even as there is a request for permission to withdraw the instant application on the ground that the assessee has since opted for the settlement of his tax dispute/s under reference under the Vivad Se Vishwas Sheme, 2020 of the Government of India. Enclosed along with is Form 3 dated 27/03/2021 issued by the competent authority upon verifying the details, indicating no tax as payable, and the assessee, on the contrary, entitled to a refund of Rs. 1,19, 781. MA No. 03/Jab/2019 (AY:2002-03) Neeraj Kumar Gupta v. Dy. CIT 2 3. We have heard the party before us. Though Form 5, which signifies the settlement of the tax dispute under the DTVSV Act is not on record, the same is stated by the assessee to have been issued. In any case of the matter, it is clear that the assessee does not intend to prosecute his instant petition, a statutory right granted under the Act, but to settle his tax dispute/s following the alternate dispute resolution route, having completed all the processes in this regard. The said Act in fact itself provides for an automatic vacation of the relevant appeal, etc. on the tax dispute being settled thereunder. There was, accordingly, and only understandably so, no objection to the assessee’s request by Sh. Halder, the ld. Sr. DR. We accordingly have no hesitation in permitting withdrawal of the instant application, which is rendered not maintainable before the Tribunal, even as liberty for moving it is hereby granted where for any reason the assessee’s application under the DTVsV Act does not reach its logical end. 4. In the result, the captioned application is dismissed as not maintainable. Order pronounced in the Open Court on February 11, 2022 Sd/- Sd/- (Manomohan Das) (Sanjay Arora) Judicial Member Accountant Member Dated: 11/02/2022 Copy of the Order forwarded to: 1. The Appellant: Shri Neeraj Kumar Gupta, Ram Manohar Lohia Ward, Mirzapur Road, Katni (M.P.) 2. The Respondent: Deputy Commissioner of Income Tax, Circle Katni, (M.P.) 3. The Principal CIT-1, Jabalpur 4. The CIT(Appeals)-1, Jabalpur 5. The Sr. DR, ITAT, Jabalpur 6. Guard File // True Copy //