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BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI R.L NEGI, JUDICIAL MEMBER आयकर अपीलसं./ITA No. 180/Chd/2017 िनधा�रण वष� / Assessment Year : 2009-10 M/s Quark Media House India The DCIT, बनाम Pvt Ltd. (Now known as QC Circle 6(1), Residential Private Limited) Mohali A-45, Phase VIII B, Industrial Area, Mohali �थायीलेखासं./PAN NO: AAAC0535F अपीलाथ�/Appellant ��यथ�/Respondent Hearing through video Conferencing िनधा�रतीक�ओरसे/Assessee by : Shri Vineet Thakral, CA राज�वक�ओरसे/ Revenue by : Sh Ashok Kumar, Addl. CIT सुनवाईक�तारीख/Date of Hearing : 15.03.2021 उदघोषणाक�तारीख/Date of Pronouncement : 15.03.2021 आदेश/Order आदेश आदेश आदेश Per R.L. Negi, Judicial Member:
The assessee has filed the present appeal against the order dated 01.11.2016 passed by the Commissioner of Income Tax (Appeals)-2, Chandigarh [(for short ‘the CIT(A)], pertaining to the assessment year 2009-10 vide which the Ld. CIT(A) has dismissed the appeal of the assessee filed against the assessment order passed u/s 143(3) of the Income Tax Act, 1961 (for short 'the Act').
The Ld. counsel for the appellant/assessee submitted that assessee has filed an application under Vivad se Vishwas Act, 2020 and Form
2 No.3 is awaited, therefore the appeal may be adjourned and the assessee may be given time to file Form No.3.
4. The Ld. departmental representative did not oppose the aforesaid submissions made by the Ld. counsel.
5. In the case of M/s. Nannusamy Mohan (HUF) vs. ACIT, TCA No 372 of 2020, the Hon’ble Madras High Court has dismissed the appeal of the assessee as withdrawn in which the counsel had made similar submissions before the Hon’ble Court. The observations of the Hon’ble High Court are as under: - “3. The learned counsel for the appellant / assessee, on instructions, submitted that the appellant / assessee intends to avail the benefit of Vivad Se Vishwas Scheme (‘VVS Scheme’ for brevity) and in this regard, the assessee is taking steps to file the application / declaration in Form No. I.
It may not be necessary for this Court to decide the Substantial Questions of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto. The Act of the Parliament received the assent of the President on 17th March 2020 and published in the Gazette of India on 17th March 2020.
In terms of the said Act, the assessee has been given an option to put an end to the tax disputes, which may be pending at different levels either before the First Appellate Authority or before the Tribunal or before the High Court or before the Hon'ble Supreme Court of India. Under Section 2(j) “disputed tax” has been defined. In terms of Section 3, where a declarant means a person, who files a declaration
3 under Section 4 on or before the last date files a declaration to the designated authority in accordance with the provisions of Section 4 in respect of tax arrears, then, notwithstanding anything contained in the Income Tax Act or any other law for the time being in force, the amount payable by the declarant shall be determined in terms of Section 3(a-c) thereunder.
6. The First Proviso to Section 3 states that in case, where an Appeal or Writ Petition or Special Leave Petition is filed by the Income Tax authority on any issue before the Appellate Forum, the amount payable shall be one-half of the amount in the table stipulated in Section 3 calculated on such issue, in such a manner as may be prescribed. The second proviso deals with the cases, where the matter is before the Commissioner (Appeals) or before the Dispute Resolution Panel. The third proviso deals with cases, where the issue is pending before the Income Tax Appellate Tribunal. The filing of the declaration is as per Section 4 of the Act and the particulars to be furnished are also mentioned in the Sub Sections of Section 4. Section 5 of the Act deals with the time and manner of the payment and Section 6 deals with Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases. Section 9 of the Act deals with cases, where the Act 3 of 2020 will not be applicable.
As observed, the assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration to be filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any application to be filed for condonation of delay in restoration of the appeal and on such request made 4 by the assessee by filing a Miscellaneous Petition for Restoration, the Registry shall place such petition before the Division Bench for orders.
In the light of the above, We direct the appellant / assessee to file the Form No.I on or before 20.11.2020 and the competent authority shall process the application / declaration in accordance with the Act and pass appropriate orders as expeditiously as possible preferably within a period of six (6) weeks from the date on which the declaration is filed in the proper form.”
In the light of the said judgment, the Ld. counsel further submitted that the present appeal may be disposed of in terms of the decision of the Hon’ble High Court. Hence, respectfully following the judgment in the case of M/s. Nannusamy Mohan (HUF) vs. ACIT (supra), we dismiss the present appeal as withdrawn. However, the appellant/assessee is at liberty to file miscellaneous application for restoration of appeal as discussed by the Hon’ble Madras High Court in paragraph 7 of the judgment.
In the result, appeal filed by the assessee for assessment year 2009-2010 is dismissed.
Order pronounced on 15.03.2021.