K.Dhuruvakumar Senthilkumar, CHENNAI V. DCIT, Coimbatore

MA 93/CHNY/2022

AI Insights

The case involves Shri K. Dhuruvakumar Senthilkumar, the appellant, who initially withdrew his appeal ITA No.1909/Chny/2016 to settle disputes under the Direct Tax Vivad Se Vishwas Scheme, 2020. The Tribunal had dismissed the appeal as withdrawn, providing a liberty to restore it if the application under the scheme was rejected. Subsequently, the assessee failed to make the required payment within the stipulated time under the scheme, leading to the current application for restoration of the appeal. The revenue opposed the restoration, but the Tribunal found in favor of the assessee, citing the specific provisions of the Vivad Se Vishwas Act that allow for revival of the appeal under such circumstances.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135574 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 11-05-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 15-08-2022
• Other Referred Cases: M/s 2 Nanusamy Mohan (HUF) vs. ACIT in TCA No.372 of 2020
• Laws Referred To: Direct Tax Vivad Se Vishwas Act, 2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय ’ सी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय (ी महावीर िसंह, उपा./ एवं माननीय (ी मनोज कु मार अ4वाल ,लेखा सद7 के सम/। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M.A. No.93/Chny/2022 (Arising out of ITA No.1909 /Chny/2016) ( िनधाAरणवषA / Assessment Year: 2011-12) Shri K. Dhuruvakumar Senthilkumar A-11, Sri Vari Bridavan, Mahatma Gandhi Road, Avarampalayam, Coimbatore – 641 006. बनाम/ V s. DCIT Circle –II, Coimbatore. थायीलेखासं. /जीआइआरसं. /P A N/ G I R No . AH X P S - 3 8 9 9 - K (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Assessee by : Shri G. Tarun (Advocate) -Ld. AR थ की ओरसे/Revenue by : Shri ARV Sreenivasan (Addl. CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 12-05-2023 घोषणाकीतारीख /Date of Pronouncement : 12-05-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): 1. By way of this miscellaneous application, the assessee seeks restoration of appeal in ITA No.1909/Chny/2016 as disposed by the Tribunal vide common order dated 05-01-2021. The appeal was disposed as withdrawn since the assessee sought settling of disputes under Direct Tax ‘Vivad Se Vishwas Scheme, 2020’. The Tribunal, relying on the decision of Hon’ble High Court of Madras in M/s 2 Nanusamy Mohan (HUF) vs. ACIT in TCA No.372 of 2020, dismissed the appeals as withdrawn. However, a liberty was given to the assessee to seek restoration of the appeal, in the event of rejection of application by the designated authority, for whatever reason. In such a case, the provisions of Sec. 4(6) of Direct Tax Vivad Se Vishwas Act, 2020 would apply and all appeal, proceedings and claims etc. against the declarant would be deemed to have been revived. 2. Now the assessee seeks restoration of the appeal since it has not paid the amount quantified in Form No.3 within the stipulated time. Accordingly, the assessee seeks restoration of the appeal which has been opposed by the revenue. 3. We find that in terms of Clause (c) of Sec. 4(6) of Direct Tax Vivad Se Vishwas Act, 2020, if the declarant acts in any manner which is not in accordance with the undertaking given by him under sub-section (5) then all the proceedings and claims which were withdrawn under Sec.4 and all the consequences under the Income Tax Act against the declarant shall be deemed to have been revived. Further, as clarified in question no.49 contained in Circular No.9 of 2020, if the payment is not made due to financial difficulties, the declaration so made would be void. Therefore, accepting the application of the assessee, the appeal in ITA No. 1909/Chny/2016 stand restored to its original position. The appeal shall, come up for hearing before “C” bench on 19.06.2023 as informed to both the sides. Separate hearing notice is dispensed with. 3 4. The application stand allowed in terms of our above order. Order pronounced in the open Court on 12 th May, 2023. Sd/- (MAHAVIR SINGH) उपा./ /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद7 /ACCOUNTANT MEMBER चेGई/ Chennai; िदनांक/ Dated : 12-05-2023 EDN/- आदेशकीTितिलिपअ4ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant2. थ /Respondent 3. आयकरआयुJ/ CIT4. िवभागीय ितिनिध/DR 5. गाडOफाईल/GF