Dr. Rajeev Tukaram Savant, Jabalpur V. Assistant Commisioner of Income tax, Circle 2(1), Jabalpur

MA 8/JAB/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5204 (ITAT-JABALPUR)
• Duration Of Justice: 3 year(s) 11 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 14-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 153A

Judgement Text

MA No. 08/Jab/2018 (AY:2006-07) Rajeev Tukaram Savant 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. No. 08/JAB/2018 (Arising out of IT(SS)A No. 2/Jab/2015) (Assessment Year: 2006-2007) Dr. Rajeev Tukaram Savant, Jabalpur [PAN:AJFPS 0310K] 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 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 09/11/2017 dismissing the assessee’s appeal contesting his assessment under section 153A r/w s. 143(3) dated 23/3/2014 for assessment year (AY) 2006-07 upon being unsuccessful in first appeal. 2. At the very outset, Sh. Ghai, the ld. counsel for the assessee would inform that the assessee requests for being permitted to withdraw his instant application on the ground that he 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. Form 5, signifying the settlement of the tax dispute under the DTVSV Act has since been issued, and placed on record. The request may accordingly be granted. MA No. 08/Jab/2018 (AY:2006-07) Rajeev Tukaram Savant v. Asst. CIT 2 3. We have heard the party before us. Form 5 dated 27/01/2022 is on record, so that the tax dispute under reference stands settled under the alternate dispute resolution route, and all the processes in this regard completed. 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. 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: Dr. Rajeev Tukaram Savant, C/o Ravin Hair Saloon, University Road, Jabalpur (M.P.) 2. The Respondent: Assistant Commissioner of Income Tax, Circle 2(1), Jabalpur (M.P) 3. The Principal CIT-2, Jabalpur 4. The CIT(Appeals)-2, Jabalpur 5. The Sr. DR, ITAT, Jabalpur 6. Guard File // True Copy //