M/s Jamdar Hospital Private Limited, Jabalpur V. Assistant Commisioner of Income tax, Circle 2(1), Jabalpur

MA 9/JAB/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5168 (ITAT-JABALPUR)
• Duration Of Justice: 4 year(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 15-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority
• Section: 6; 5(2); 254(2)

Judgement Text

ITA No. 9/Jab/2018 (AY 2012-13) Jamdar Hospital (P.) Ltd. 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 MA No. 9/JAB/2018 (arising out of IT(SS)A No. 6/JAB/2015) Assessment Year: 2012-13 Jamdar Hospital Pvt. Ltd., Jabalpur [PAN: AABCJ 1755D] vs. Assistant Commissioner of Income Tax, Circle 2(1), Jabalpur (Applicant) (Respondent) Appellant by Sh. Dhiraj Ghai, FCA Respondent by Sh. S.K. Halder, Sr. DR Date of hearing 18/02/2022 Date of pronouncement 18/02/2022 ORDER Per Bench This is a Miscellaneous Application (MA) preferred by the assessee under section 254(2) of the Income Tax Act, 1961 (‘the Act’ hereinafter), directed against the Order dated 09/11/2017 by the Tribunal u/s. 254(1), dismissing its’ captioned appeal for the assessment year (AY.) 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 appeal by availing Vivad Se Vishwas Scheme, 2020. Form 3, bearing all the details in respect of the tax dispute under reference has since been issued, toward which the status report under the Direct Tax Vivad Se Vishwas Act, 2020 is placed on record. All the prescribed procedural aspects in the matter, including the payment of tax due as per Form 3, stand completed, i.e., as far as ITA No. 9/Jab/2018 (AY 2012-13) Jamdar Hospital (P.) Ltd. v. Asst. CIT 2 the assessee is concerned. 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 is awaiting final signatures by the competent authority. Permission to withdraw the instant MA be accordingly granted, to which Sh. Halder, the ld. Sr. 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 assessee’s appeal 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 application under DTVsV Act (which rather provides for an automatic vacation of the relevant appeal on the tax dispute being settled thereunder), in fact, itself bears this out. We accordingly have no hesitation in permitting the 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. ITA No. 9/Jab/2018 (AY 2012-13) Jamdar Hospital (P.) Ltd. v. Asst. CIT 3 4. In the result, the captioned Miscellaneous Application is dismissed as not maintainable. Order pronounced in the Open Court on February 18, 2022 Sd/- Sd/- (Manomohan Das) (Sanjay Arora) Judicial Member Accountant Member Dated: 18/02/2022 Copy of the Order forwarded to: 1. The Appellant: M/s. Jamdar Hospital Private Limited, 816, Gole Bazar, Jabalpur (M.P.) 2. The Respondent: Assistant Commissioner of Income Tax, Circle 2(1), Jabalpur (M.P.) 3. Principal CIT-2, Jabalpur 4. CIT (Appeals)-2, Jabalpur 5. The Senior DR, ITAT, Jabalpur (M.P.) 6. Guard File // True Copy //