What did the Tribunal hold?

The Tribunal noted that the Vivad Se Vishwas Act provides for automatic vacation of appeals upon settlement of disputes. Therefore, the appeals were permitted to be withdrawn.

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?

Whether appeals are maintainable when the assessee has settled the tax dispute under the Vivad Se Vishwas Scheme.

Shri Ashok Jain, Rewa vs ACIT | s.143(3) | ITAT Jabalpur 2022

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

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

ITA No. 249 & 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.

We have heard the party before us. We have examined the Forms afore- said, which clearly demonstrate the settlement of the tax dispute/s under reference following the alternate dispute resolution route. The said Act in fact itself provides for an automatic vacation of the relevant appeals on the tax dispute being settled thereunder. There was, accordingly, and only understandably so, no objection to the assessee’s request by Sh. Lahirir, the CIT-DR, on being inquired in the matter. We accordingly have no hesitation in permitting withdrawal of the instant appeals, which are rendered not maintainable before the Tribunal.

In the result, the captioned appeals are dismissed as not maintainable. Order pronounced in the Open Court on February 23, 2022 (Manomohan Das) Accountant Member Dated: 23/02/2022 Copy of the Order forwarded to:

The Appellant: Assistant Commissioner of Income Tax, Circle – Satna (M.P.)

The Respondent: Shri Ashok Kumar Jain, Indira Apartments, Flat No. 102, Kai Michael Road, Behind Jaslok Hospital, Mumbai 26

Pr. CIT-2, Jabalpur (M.P.)

CIT (Appeals)–1, Jabalpur(M.P.)

The CIT-DR, ITAT, Jabalpur (M.P.)

Guard File ////

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

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments