Income Tax Officer, Ward-2, Bongaigaon V. Subhkaran Bhura, Guwahati

MA 7/GTY/2019

AI Insights

The case involves a miscellaneous application filed by the revenue against an earlier Tribunal order which had dismissed the revenue's appeal due to the tax effect being below the monetary limit prescribed by the CBDT Circular No. 3/2018. The revenue sought to recall the order due to an audit objection. However, the assessee had already settled the disputed tax under the Vivad Se Vishwas Act, 2020, and submitted Form No. 5, indicating no further dispute. The Tribunal, after considering the submissions and the provisions of the Vivad Se Vishwas Act, dismissed the revenue's application.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 112941 (ITAT-GUWAHATI)
• Duration Of Justice: 3 year(s) 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-11-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 17-10-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 07-07-2019
• Laws Referred To: Vivad Se Vishwas Act, 2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BABU LAL JAIN
• Keywords: Audit objection; Competent authority; Tax effect

Judgement Text

1 MA No. 7/GTY/2019 Subhkaran Bhura AY 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, (VIRTUAL HEARING AT KOLKATA) [BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER] M.A. No. 7/GTY/2019 (Arising out of ITA No. 224/GTY/2018) Assessment Year: 2008-09 ITO, Ward-2, Bongaigaon Vs. Subhkaran Bhura Babulal Jani & Associates, CA, Charu Market, SRCB Road, Fancy Bazar, Guwahati-781001. [PAN: AHQPB 5044 G] Appellant Respondent Date of Hearing 18.10.2022 Date of Pronouncement 29.11.2022 For the Appellant Shri N.T. Sherpa, JCIT For the Respondent Shri Babu Lal Jain, FCA ORDER PER SONJOY SARMA, JM: This miscellaneous application has been filed the revenue against the order dated 13.05.2019 in ITA No. 224/GTY/2018 wherein the appeal of the revenue has been dismissed by the Tribunal in limine since the tax effect in the instant appeal was below the monetary limit as prescribed by CBDT Circular No. 3/2018 despite low tax effect, instant miscellaneous application has been filed by the revenue to recall the order dated 13.05.2019 in ITA No. 224/2018 due to revenue’s audit objection. 2. When this miscellaneous application is called for, at the outset, the ld. AR submitted before us that assessee has already paid disputed tax as per the provisions of Vivad Se Vishwas Act, 2020 in respect of subject matter of this appeal and competent authority has issues form no. 5 in this regard. Therefore, nothing survives for adjudication before this Tribunal. 2 MA No. 7/GTY/2019 Subhkaran Bhura AY 2008-09 3. We after hearing both the parties and going through the material available on record and perusing the application dated 17.10.2022 filed by the assessee in support of its contention that the instant miscellaneous application is not tenable in law as the assessee has already paid disputed tax as per the provisions of Vivad Se Vishwas Act, 2020 and nothing survive to adjudicate in the instant miscellaneous application regarding the issue involved. We considered the prayer made by the AR of the assessee and accordingly miscellaneous application of revenue is dismissed. 4. In the result, the miscellaneous application of the revenue is dismissed. Order is pronounced in the open court on 29.11.2022 Sd/- Sd/- (Manish Borad) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 29.11.2022 Biswajit, Sr. PS Copy of the order forwarded to: 1. Appellant– Income Tax Officer, Ward-2, Bongaigaon. 2. Respondent – Subhkaran Bhura, Guwahati. 3. CIT(A), 4. CIT , 5. DR, ITAT, True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata