DEEPAK P. BHIVPATHAKI vs. DEPUTY COMMISSIONER OF INCOME-TAX,

PDF · subscribers
ITA 1369/PUN/2016Status: DisposedITAT Pune09 February 2021AY 2006-073 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had filed the necessary declarations and received a certificate under the Vivad Se Vishwas Scheme. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed an application for withdrawal of appeals before the ITAT. This was based on the assessee opting to settle the dispute under the Direct Tax – Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI WASEEM AHMED, AM & SHRI S. S. VISWANETHRA RAVI, JM

For Appellant: Shri K. Srinivasan
Hearing: 09.02.2021Pronounced: 09.02.2021

आदेश / ORDER

PER WASEEM AHMED, AM:

1.

The appeals filed by the assessee are directed against the common order of the ld. Commissioner of Income Tax (Appeals) – 12, Pune (‘CIT(A)’ for short) dated 07.03.2016 for the Assessment Years 2004-05 and 2006-07.

2.

At the time of virtual hearing, the learned counsel for the assessee has filed an application praying for withdrawal of these appeals on the ground that assessee has opted to settle the dispute involved therein under the Direct Tax – Vivad Se Vishwas Scheme, 2020. It is also submitted by the learned counsel for the assessee that the required declarations in the prescribed Form No.1 and Form No.2 have been filed by the assessee and the Designated Authority has also issued certificate in Form No.3, the copies of which are placed on record.

3.

The Direct Tax Vivad Se Vishwas Act, 2020 has introduced a Dispute Resolution Scheme, which is applicable to all appeals/petitions filed by the tax-payers or Income Tax Department, which were pending until 31st January, 2020 before any Appellate Forum including the Income Tax Appellate Tribunal. The procedure to avail the said Scheme is prescribed as under:-

(i) Filing of declaration in Form 1 and Form 2

Declaration under section 4(1) of the Scheme shall be made in Form 1 consisting of the details regarding the appeal to be settled. Undertaking to be furnished by the declarant in Form 2 concerning the waiving of his right to seek or pursue any remedy under any law is to be accompanied along with Form 1.

(ii) Certificate from the Designated Authority in Form 3

The Designated Authority within 15 days from the receipt of the declaration in Form 1 and Form 2 will issue a certificate in Form 3 under section 5(1) of the Scheme determining the amount payable under the Scheme.

(iii) Payment of taxes and withdrawal of appeal

The declarant shall pay the amount (if not already paid) as determined in Form 3 within 15 days from the date of receipt of such certificate.

The declarant is also required to withdraw the appeal for which the declaration is filed after receipt of certificate under section 5(1) of the Scheme.

4.

As already noted, the assessee has duly filed the declarations in Form 1 and Form 2 and the Designated Authority has also issued the certificate in Form 3 as per section 5(1) of the Scheme determining the tax payable by the assessee under the Scheme. Although the assessee has not paid the amount of so determined by the due date for any reason whatsoever he can seek restoration of these appeals by filing the required application.

5.

In the result, both the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open Court on this the 9th day of February, 2021

Recent GST High Court judgments

Search GST case law →