Shri Shajiman Joseph, New Delhi V. ITO, Ranchi

MA 4/RAN/2019

AI Insights

The case involves a Miscellaneous Application under section 254(2) of the Income Tax Act, filed by Shri Shajiman Joseph against the order of the Tribunal in ITA No. 52/RAN/2016 dated 24th May 2018. The application was filed following the resolution of a dispute with the Revenue under the Vivad Se Vishwas Scheme, which is a government initiative aimed at reducing pending tax disputes. The assessee had submitted copies of Form 3 and Form 4, issued by the Department after the payment of the disputed tax, and was awaiting Form 5. The Authorized Signatory of L.N. Malik & Co., representing the assessee, requested the withdrawal of the application.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 129846 (ITAT-RANCHI)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 13-11-2022
• Assessment Year: 2006-2007
• Appeal Filed On: 07-04-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

M.A. No. 04/RAN/2019 (in ITA No. 52/RAN/2016) Assessment Year : 2006-2007 Shri Shajiman Joseph 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-RANCHI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member M.A. No. 04/RAN/2019 (in I.T.A. No. 52/RAN/2016) Assessment Year: 2006-2007 Shri Shajiman Joseph,..................................................................Applicant C/o. M/s. L.N. Malik & Co. C.As. 18/13, WEA Karol Bagh, New Delhi-110005 [PAN: ADJPJ7296F] -Vs.- Income Tax Officer,......................................................................Respondent Ward-3(2), Ranchi (Jharkhand) Appearances by: Shri Pankaj Kejriwal, A.R., appeared on behalf of the assessee Shri Rinku Singh, CIT (DR), appeared on behalf of the Revenue Date of concluding the hearing : November 14, 2022 Date of pronouncing the order: November 17, 2022 O R D E R Per Dr. Manish Borad, Accountant Member:- T h e p r e s e n t M i s c e l l a n e o u s A p p l i c a t i o n u n d e r s e c t i o n 2 5 4 ( 2 ) o f t h e I n c o m e T a x A c t f i l e d b y t h e a s s e s s e e i s a g a i n s t t h e o r d e r o f T r i b u n a l i n I T A N o . 5 2 / R A N / 2 0 1 6 d a t e d 2 4 t h M a y , 2 0 1 8 . 2 . I n t h i s c a s e , t h e A u t h o r i z e d S i g n a t o r y o f L . N . Ma l i k & C o . C h a r t e r e d A c c o u n t a n t s , h a s m o v e d a n a p p l i c a t i o n s t a t i n g t h e r ei n t h a t t h e a s s e s s e e h a s r e s o l v e d t h e i s s u e i n d i s p u t e w i t h t h e R e v e n u e u n d e r V i v a d S e V i s w a s S c h e m e . F o r b u t t r e s s i n g t h i s p l e a , t h e a s s e s s e e h a s f i l e d c o p y o f F o r m 3 a n d F o r m 4 i s s u e d b y t h e D e p a r t m e n t a f t e r p a y m e n t of d i s p u t e d t a x , w h i c h i s b e i n g p l a c e d o n r e c o r d a n d a w a i t e d f o r F o rm 5 w h i c h i s t o b e M.A. No. 04/RAN/2019 (in ITA No. 52/RAN/2016) Assessment Year : 2006-2007 Shri Shajiman Joseph 2 i s s u e d b y t h e D e p a r t m e n t . S i n c e t h e a s s s s e e h a s p a id t h e d i s p u t e d t a x a n d F o r m 5 i s y e t t o b e a w a i t e d f r o m t h e D e p a r t m e n t , t he r e f o r e , t h e r e i s n o r e a s o n t o k e e p t h i s M i s c e l l a n e o u s A p p l i c a t i o n p e n d in g . M o r e o v e r , t h e A u t h o r i z e d S i g n a t o r y o f t h e a s s e s s e e h a s r e q u e s t e d i n h i s w r i t t e n s u b m i s s i o n t h a t t h e a s s e s s e e i s i n t e r e s t e d t o w i t h dr a w t h i s M . A . 3 . U n d e r t h e g i v e n f a c t s a n d c i r c u m s t a n c e s , w e d i s mi s s t h i s M i s c e l l a n e o u s A p p l i c a t i o n o f t h e a s s e s s e e o n t h e g ro u n d t h a t d i s p u t e h a s b e e n r e s o l v e d u n d e r V i v a d S e V i s w a s S c h e m e . 4. In the result, the Miscellaneous Application filed by the assessee is dismissed as withdrawn. O r d e r p r o n o u n c e d i n t h e o p e n C o u r t o n N o v e m b e r 1 7 , 2 0 2 2 . Sd/- Sd/- (Sonjoy Sarma) (Manish Borad) Judicial Member Accountant Member Kolkata, the 17 th day of November, 2022 Copies to : (1) Shri Shajiman Joseph, C/o. M/s. L.N. Malik & Co. C.As. 18/13, WEA Karol Bagh, New Delhi-110005 (2) Income Tax Officer, Ward-3(2), Ranchi (Jharkhand) (3) Commissioner of Income Tax(Appeals), Ranchi (4) The Departmental Representative (5) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.