M/S CITY HOSPITAL AND RESEARCH CENTRE PVT, LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1),

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ITA 93/JAB/2016Status: DisposedITAT Jabalpur16 February 2022AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal as it was rendered not maintainable due to the assessee's decision to settle the tax dispute under the Vivad Se Vishwas Scheme. Liberty was granted to refile if the settlement process did not conclude.

What were the facts?

The assessee company appealed an assessment order for AY 2010-11. The assessee had opted for settlement under the Vivad Se Vishwas Scheme, 2020, and had completed the necessary processes.

What were the issues?

Whether an appeal is maintainable when the assessee has opted for settlement under the Vivad Se Vishwas Scheme. The primary issue is the assessee's intention to withdraw the appeal in favor of dispute resolution.

Which sections of the Income-tax Act were involved?

Section 153A,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

Hearing: 16/02/2022Pronounced: 16/02/2022

Per Bench This is an Appeal by the Assessee-company, agitating its’ assessment under section 153A r/w 143(3) dated 28/3/2014 of the Income Tax Act, 1961 (‘the Act’) for assessment year (AY) 2010-11, on being unsuccessful in first appeal; the first appellate authority having allowed part relief on 16/3/2016. 2. None appeared for the assessee-appellant, even as there is a request for permission to withdraw the appeal on record on the ground that the assessee has since opted for the settlement of it’s tax dispute/s under reference under the Vivad Se Vishwas Sheme, 2020 of the Government of India. Enclosed along with is Form 3 dated 28/01/2021 issued by the competent authority upon verifying the details, as well as the challan (dated 20/4/2021) for deposit of tax as specified therein. 1 City Hospital & Research Centre Pvt. Ltd v. Asst. CIT

3.

We have heard the party before us. Though the process of settlement under the DTVSV Act has yet not been finalized inasmuch as Form 5, signifying so, has apparently not been issued yet, it is clear that the assessee does not intend to prosecute its’ instant appeal, a statutory right granted under the Act, but to settle its’ tax dispute/s following the alternate dispute resolution route, having completed all the processes in this regard. The said Act in fact itself provides for an automatic vacation of the relevant appeal on the tax dispute being settled thereunder. There was, accordingly, and only understandably so, no objection to the assessee’s request by Sh. Mishra, the ld. CIT-DR. We accordingly have no hesitation in permitting withdrawal of the instant appeal, 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.

4.

In the result, the captioned appeal is dismissed as not maintainable. Order pronounced in the Open Court on February 16, 2022 (Manomohan Das) (Sanjay Arora) Judicial Member Accountant Member Dated: 16/02/2022 Copy of the Order forwarded to:

1.

The Appellant: M/s City Hospital & Research Centre Pvt. Ltd., 21/2, North Civil Lines, Jabalpur (M.P.)

2.

The Respondent: Assistant CIT Circle-2(1), Jabalpur

3.

The Principal CIT-2, Jabalpur

4.

The CIT(Appeals) -2, Jabalpur

5.

The Senior DR, ITAT, Jabalpur

6.

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