SMT. PRATIBHA BAGHEL,SEONI vs. INCOME TAX OFFICER, SEONI

PDF · subscribers
ITA 235/JAB/2018Status: DisposedITAT Jabalpur16 February 2022AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal as the assessee had opted for settlement under the Vivad Se Vishwas Scheme. The appeal was rendered not maintainable before the Tribunal.

What were the facts?

The assessee filed an appeal against an assessment order. The assessee subsequently opted for settlement under the Vivad Se Vishwas Scheme, 2020, and deposited the determined tax amount. The assessee requested to withdraw the appeal due to this settlement.

What were the issues?

Whether an appeal is maintainable when the assessee has opted for settlement under the Vivad Se Vishwas Scheme. The assessee's right to withdraw the appeal due to opting for an alternate dispute resolution mechanism.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

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 Appellant: Adv. &, Ms. Apoorva Agrawal, FCA
Hearing: 16/02/2022Pronounced: 16/02/2022

Per Bench This is an Appeal by the Assessee agitating the part allowance of her appeal contesting her assessment under section 144 read with sec. 147 of the Income Tax Act, 1961 (‘the Act’) dated 05/12/2016 for assessment year (AY) 2013-14 by the first appellate authority vide his order dated 10/9/2018. 2. At the very outset, it was submitted by Sh. Usrethe, the ld. counsel for the assessee, that the assessee-appellant requests for a permission to withdraw the instant appeal on the ground that she has since opted for the settlement of her tax dispute/s under reference under the Vivad Se Vishwas Sheme, 2020 of the Government of India. Form 3 dated 08/03/2021, issued by the competent authority upon verifying the details, stands enclosed, indicating tax payable at Rs. 2,73,862, which stands since deposited on 19/3/2021. Permission may accordingly be granted. 1 Pratibha Baghel v. ITO

3.

We have heard the parties before us. Though Form 5, which signifies the settlement of the tax dispute under the DTVSV Act is not on record, the same is stated by Sh. Usrethe to be only due to some technical glitches being faced in the Revenue’s e-portal for the time being. In any case of the matter, it is clear that the assessee does not intend to prosecute her instant appeal, a statutory right granted under the Act, but to settle her 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, etc. on the tax dispute being settled thereunder. There was, accordingly, and only understandably so, no objection to the assessee’s request by Sh. Halder, the ld. Sr. DR. We accordingly have no hesitation in permitting withdrawal of the instant application, 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 Dated: 16/02/2022 Copy of the Order forwarded to:

1.

The Appellant: Smt. Pratibha Baghel, Village Lugherwada, Bijawada, Seoni (M.P.)

2.

The Respondent: Income Tax Officer, Seoni (M.P)

3.

The Principal CIT-1, Jabalpur

4.

The CIT(Appeals)-1, Jabalpur

5.

The Senior DR, ITAT, Jabalpur

6.

Guard File

2

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →