SH. RAM LUBHAYA RETD. DTO,JALANDHAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-2, JALANDHAR

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ITA 289/ASR/2016Status: DisposedITAT Amritsar07 July 2021AY 2006-074 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the quantum appeals were settled under the 'Vivad Se Vishwas Scheme', the appeals filed under Section 263 had become academic. Consequently, the appeals were permitted to be withdrawn.

What were the facts?

The assessee filed appeals challenging orders passed under Section 263 of the Income Tax Act and subsequent additions. The assessee later settled the quantum claims for the relevant assessment years under the 'Vivad Se Vishwas Scheme'.

What were the issues?

Whether appeals filed under Section 263 become academic when the underlying quantum demands are settled under a settlement scheme.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. LALIET KUMAR & DR. M. L. MEENA

Hearing: 06.07.2021

ORDER Per Bench: 1. the appellant in all these appeals have filed the application for drawn of the appeals, mentioned therein that assessee has ,290&389/Asr/2016&2018 2 settled the quantum claim for the assessment year 2006- 2007 and 2008 -2009

2.

The appeal no. 289 was filed by the assessee challenging the order passed u/s 263 of the Act for the assessment year 2006- 07.

3.

The appeal no. 389 was filed by the assessee challenging the order of the Assessing Officer and CIT(A) pursuant to the directions issued by the Pr. CIT u/s 263 for the assessment year 2006-07. The assessee had settled the appeal no. 389 in “Vivad Se Vishwas Scheme” and thereafter the certificate was also issue by the Revenue. 4. The appeal no. 290 was filed by the assessee for the assessment year 2007-08 challenging u/s 263 proceeding initiated by the Pr. CIT. are directed against the order of Ld. Pr.CIT/CIT(A), Jalandhar.

5.

Similarly the appeal no. 389/Asr/2018 was challenged by the assessee, challenging the addition confirmed by the AO/CIT(A) pursuant to the direction issued for the year 2008- 09 by the Pr. CIT u/s 263. The said appeal was settled under ,290&389/Asr/2016&2018 3 “Vivad Se Vishwas Scheme” by the assessee and certificate thereof was issued by the Revenue.

6.

Since the quantum appeals pursuant to the directions of the Pr. CIT u/s 263 were settled under “Vivad Se Vishwas Scheme”, therefore the appeal filed u/s 263 by the assessee, have become academic as the very basisof the additions were settled by the assessee in quantum appeals.

7.

In the light of the above appeals of the assessee are permitted to withdraw/infructuous/academic.

8.

In the result, all the appeals of the assessee are dismissed as withdrawn.

Order pronounced in the open court on 07/07/2021.

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