SHRI GYANESH SHARMA HUF, 26, JAI JAWAN COLONY-II, TONK ROAD, JAIPUR,JAIPUR vs. ITO WARD-6(3), JAIPUR, WARD-6(3), JAIPUR

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ITA 616/JPR/2019Status: DisposedITAT Jaipur28 July 2020AY 2013-143 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 the assessee had opted to settle the dispute under the 'Vivad Se Vishwas Scheme-2020'. Therefore, the appeal was considered infructuous and dismissed as not maintainable.

What were the facts?

The assessee had filed an appeal for the assessment year 2013-14. During the hearing, the assessee stated that they had applied for settlement under the 'Vivad Se Vishwas Scheme-2020' and were awaiting approval.

What were the issues?

Whether an appeal becomes infructuous if the assessee opts for settlement under the 'Vivad Se Vishwas Scheme-2020' while the appeal is pending.

AI-generated summary — verify with the full judgment below

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

Before: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 616/JP/2019

For Appellant: Shri M.L. Borad (Adv.) jktLo dh vksj ls@
Hearing: 27/07/2020Pronounced: 27/07/2020

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh jes’k lh0 ’kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 616/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Gyanesh Sharma HUF The ITO, Vs. 26,Jai Jawan Colony-II, Ward-6(3), Tonk Road, Jaipur-302015. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGHG 0779 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri M.L. Borad (Adv.) jktLo dh vksj ls@ Revenue by : Smt. Rooni Pal (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 27/07/2020 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 27/07/2020 vkns'k@ ORDER PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 15.02.2019 of ld. CIT (A), Ajmer for the assessment year 2013-14. Due to prevailing COVId-19 pandemic condition the hearing of the appeals are concluded through video conference. 2. At the time of hearing, the ld. AR has stated at bar that the assessee has already applied for settlement of dispute under “Vivad Se Vishwas Scheme-2020” however, the approval of the competent Shri Gyanesh Sharma HUF vs. ITO authority of the Department on the application filed under “Vivad Se Vishwas Scheme-2020” is awaited. The ld. AR has thus submitted that the assessee will withdraw the present appeal once the application is approved by the competent authority. The ld. DR has not disputed that the assessee has applied under “Vivad Se Vishwas Scheme-2020”.

2.1 Accordingly, in view of the above facts that the assessee has already opted to settle the dispute and tax liability under “Vivad Se Vishwas Scheme-2020” the appeal of the assessee becomes infructuous. Hence, the appeal of the assessee is dismissed as not maintainable. We may clarify that in case the application of the assessee filed under “Vivad Se Vishwas Scheme-2020” is not approved or rejected by the competent authority, the assessee shall have liberty to get the present appeal revived by filing Miscellaneous application.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 27/07/2020.

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