ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE SATNA, SATNA vs. SHRI ASHOK JAIN, REWA

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ITA 249/JAB/2018Status: DisposedITAT Jabalpur23 February 2022AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the Vivad Se Vishwas Act provides for the automatic vacation of appeals upon settlement of tax disputes. Consequently, the Tribunal permitted the withdrawal of the appeals.

What were the facts?

The Revenue and Assessee filed cross-appeals against an order of the first appellate authority. The Assessee subsequently applied to withdraw his appeals, having opted for settlement under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the maintainability of the appeals before the Tribunal after the assessee opted for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH,

Before: SH. SANJAY ARORA, HONBLE & SH. MANOMOHAN DAS, HON’BLE

For Respondent: DR Assessee by None (written request)
Hearing: 23/02/2022Pronounced: 23/02/2022

ORDER Per Bench These are cross appeals by the Revenue and the Assessee agitating the part allowance of the assessee’s appeal contesting his assessment under section 143(3) of the Income Tax Act, 1961 (‘the Act’) dated 28/12/2017 for assessment year (AY) 2015-16 by the first appellate authority vide his order dated 18/9/2018.

2.

Even as none appeared for and on behalf of the assessee when the appeals were called out for hearing, it is observed that the assessee has submitted an application on 21/2/2022 requesting for being permitted to withdraw the captioned appeals, as he had since opted for the settlement of his tax dispute/s under reference under the Vivad Se Vishwas Sheme, 2020 of the Government of India. Enclosed along with are Forms 1 to 5 issued under the Direct Tax 1 & 257/Jab/2018 (AY 2015-16) Asstt. CIT v. Ashok Kumar Jain Vivaad se Vishwas Act, 2020 (‘DTVsV Act’) exhibiting the completion of the process of settlement of the tax dispute/s under reference.

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