M/s Triveni Constructions, Jabalpur V. Assistant Commisioner of Income tax, Circle 2(1), Jabalpur

MA 6/JAB/2018

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1703 (ITAT-JABALPUR)
• Duration Of Justice: 3 year(s) 11 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 15-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority
• Section: 6; 5(2); 254(2)

Judgement Text

MA Nos. 05-07/Jab/2018 (AYs. 2010-11 to 2012-13) Triveni Constructions v. Asst. 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. Nos. 05-07/JAB/2018 (Arising out of IT(SS)A Nos. 09-11/Jab/2015) Assessment Years: 2010-2011 to 2012-2013) Triveni Constructions, 816, Gole Bazar, Jabalpur [PAN: AAFFT 9703J] vs. Assistant Commissioner of Income Tax, Circle 2(1), Jabalpur (M.P.) (Applicant) (Respondent) Appellant by Sh. Dhiraj Ghai, FCA Respondent by Sh. S.K Halder, Sr. DR Date of hearing 04/02/2022 Date of pronouncement 04/02/2022 ORDER Per Bench This is a set of three Miscellaneous Applications preferred by the assessee under section 254(2) of the Income Tax Act, 1961 (‘the Act’ hereinafter), directed against the common Order dated 09/11/2017 by the Tribunal u/s. 254(1), dismissing its’ captioned appeals for the assessment years (AYs.) 2010-2011 to 2012-2013 as infructuous. 2. At the time of hearing Shri Ghai would inform the Bench that the assessee has since opted for the settlement of the tax under dispute qua its’ relevant appeals by availing Vivad Se Vishwas Scheme, 2020. For each of the years under reference, for which separate withdrawal application stands made, the assessee has paid the tax as required to under the Direct Tax Vivad Se MA Nos. 05-07/Jab/2018 (AYs. 2010-11 to 2012-13) Triveni Constructions v. Asst. CIT 2 Vishwas Act, 2020, and also uploaded all the relevant Forms, complying with the prescribed procedural aspects in the matter. On inquiry with regard to the Certificate in Form 5, issued under section 5(2) read with section 6 of the said Act, and which signifies the full and final settlement of the tax under dispute, he would, drawing attention to the ‘current status’ downloaded from the Revenue’s e-portal and enclosed along with the assessee’s withdrawal application/s, clarify that the same could not be on account of some technical glitches, and for which the assessee is in communication with the Revenue. Its’ applications thereunder, as apparent therefrom, stand accepted and approved by the competent authority thereunder, i.e., Principal CIT, Jabalpur. Permission to withdraw these Miscellaneous Applications be accordingly granted, to which Sh. Dayasagar, the ld. CIT-DR did not very fairly raise any objection. 3. We have heard the parties. It is clear that all the processes in relation to settlement of the tax under dispute under the DTVsV Act, providing an alternate dispute resolution mechanism to the assessees, stand completed in the instant case. Though the appeal/s obtains no longer, having been disposed of by the Tribunal, as explained by Sh. Ghai during hearing, inasmuch as there is scope for restoration of an appeal u/s. 254(2), the said Act also provides for inclusion of such appeals thereunder, marking, so to speak, the end of any dispute in the matter. The stated acceptance and approval of the assessee’s applications under DTVsV Act (which rather provides for an automatic vacation of the relevant appeal on the tax dispute being settled thereunder) and, further, as appears to be the case, itself bears this out. We accordingly have no hesitation in permitting the withdrawal of the said applications, which are rendered not maintainable before the Tribunal, even as liberty for moving the Tribunal is hereby granted where for any reason the assessee’s application/s under the DTVsV Act do not reach its logical end. MA Nos. 05-07/Jab/2018 (AYs. 2010-11 to 2012-13) Triveni Constructions v. Asst. CIT 3 4. In the result, the captioned Miscellaneous Applications are dismissed as not maintainable. Order pronounced in the Open Court on February 04, 2022 Sd/- Sd/- (Manomohan Das) (Sanjay Arora) Judicial Member Accountant Member Dated: 04/02/2022 Copy of the Order forwarded to: 1. The Appellant: M/s. Triveni Construction 816, Gole Bazar, Jabalpur 2. The Respondent: Assistant Commissioner of Income Tax, Circle 2(1), Jabalpur (M.P.) 3. The Principal CIT-II, Jabalpur 4. The CIT(Appeals)-II, Jabalpur 5. The Sr. DR, ITAT, Jabalpur 6. Guard File // True Copy //