INCOME TAX OFFICER- 1(4), KANPUR vs. SMT. SANDHYA AGARWAL, KANPUR

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ITA 39/LKW/2020Status: DisposedITAT Lucknow19 November 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal acceded to the assessee's request to withdraw the appeal, as the settlement under the Vivad se Vishwas Act renders the appeal non-adjudicable. The Revenue's appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) that allowed the assessee's appeal. The assessee had opted for settlement under the Direct Tax Vivad se Vishwas Act, 2020, and sought to withdraw her appeal.

What were the issues?

Whether an appeal filed by the Revenue survives for adjudication when the assessee has settled the dispute under the Vivad se Vishwas Act and seeks withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW

Before: SHRI A.D JAIN & SHRI SANJAY ARORA

Hearing: 23/11/2021Pronounced: 23/11/2021

This is an Appeal by the Revenue agitating the Order by the Commissioner of Income Tax (Appeals)-1, Kanpur (‘CIT(A)’ for short) dated 29.11.2018, allowing the assessee’s appeal contesting her assessment under section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for assessment year (AY) 2015- 16 vide order dated 29.12.2017.

2.

None appeared for and on behalf of the assessee-respondent when her appeal was called out for hearing. The assesse has, however, vide her application dated 09.11.2021, clarified that she has opted for the settlement of her said tax dispute with the Department under the Direct Tax Vivad se Vishwas Act, 2020 (DTVsV Act) and, consequently, seeks to withdraw her instant appeal. Certificate in Form-5, dated 09.12.2020, issued by the designated authority under the said Act on the conclusion of the proceedings there-under, signifying the settlement of the tax dispute under reference, is also enclosed along with.

3.

In view of the foregoing, it is apparent that the assessee’s captioned appeal does not survive for adjudication by the Tribunal; the DTVsV Act itself providing for a vacation of the appeal before the appellate forum. We accordingly have no hesitation in, acceding to the assessee-respondents’ request, to which the ld. Sr. DR also did not raise any objection, permit the withdrawal of the said appeal. We are conscious that the Revenue’s appeal is barred by time, which would need to be condoned, for which a condonation petition dated 30/12/2019 stands furnished along with the memo of appeal, before it’s appeal could be decided by the Tribunal on merits. The same, however, as explained by the Apex Court in Mela Ram & Sons v. CIT [1956] 29 ITR 607 (SC), is integral to and forms part of the adjudication of an appeal, which therefore is to be regarded as admitted and liable to be decided by the Tribunal. The Revenues’s appeal, therefore, is dismissed as withdrawn/not maintainable. We decide accordingly.

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