SMT. USHA AGARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

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ITA 807/JPR/2019Status: DisposedITAT Jaipur03 September 2020AY 2009-102 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that since the assessee had opted for the 'Vivad Se Vishwas Scheme', there was no subsisting cause of action for the appeal. Therefore, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against an order passed under section 147/144 of the Income Tax Act. The assessee sought an adjournment to opt for the 'Vivad Se Vishwas Scheme-2020' to settle their tax liability.

What were the issues?

Whether an appeal is maintainable when the assessee has opted for a settlement scheme like 'Vivad Se Vishwas' to resolve their tax dispute.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR

Before: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No.807/JP/2019

For Appellant: Shri R.S. Poonia, CA jktLo dh vksj ls@
For Respondent: Smt. Runi Paul , Addl. CIT DR
Hearing: 02/09/2020Pronounced: 03/09/2020

lquokbZ dh rkjh[k@ Date of Hearing : 02/09/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 03/09/2020 vkns'k@ ORDER PER SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of ld.CIT (A), Ajmer dated 25.03.2019 for the Assessment Year 2009- 10 passed under section 147/144 of the Income Tax Act, 1961 (in short the ‘’Act’’). Due to prevailing COVID-19 pandemic condition, the hearing of the appeal is concluded through video conference.

2.

The assessee has moved an application dated 01-09-2020 for seeking adjournment on the ground that the assessee has opted for “Vivad Se Vishwas Scheme-2020” to settle his tax liability with the Department. The 1 Smt. Usha Agarwal vs ACIT , Circle - 4, Jaipur Bench noted that since the assessee has already opted for resolution of dispute and tax liability under “Vivad Se Vishwas Scheme-2020”, therefore, it is not imperative to grant adjournment to the assessee. Hence, the appeal of the assessee is dismissed as no cause of action subsists for maintenance of the present appeal for which the ld. DR has no objection. In view of the above facts and circumstances of the case, the appeal of the assessee is dismissed.

3.

In the result, the appeal of the assessee is dismissed Order pronounced in the open court on 03/09/2020.

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