SHRI ARUN KUMAR JAIN,JABALPUR vs. INCOME TAX OFFICER WARD 2(1), JABALPUR

ITA 50/JAB/2017Status: DisposedITAT Jabalpur09 August 2021AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal, subject to the right to restore it if the VsVS application fails. The appeal was dismissed as not maintainable due to the VsVS settlement process.

What were the facts?

The assessee opted for the Vivad Se Vishwas Scheme (VsVS) to settle tax disputes. The Department issued a certificate accepting the application, but the tax arrears were not yet paid.

What were the issues?

Whether an appeal can be withdrawn or adjourned pending the completion of the Vivad Se Vishwas Scheme settlement process.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH,

Before: SH. SANJAY ARORA, HONBLE

For Respondent: Smt. Swati Agarwal, Jt. CIT
Hearing: 09/08/2021Pronounced: 09/08/2021

Per Sanjay Arora, AM This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’ for short) dated 28/8/2017, dismissing the assessee’s appeal contesting his assessment under section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2009-10 vide Order dated 27/12/2011. 2. At the very outset, it was submitted by Sh. Shrivastava, the learned counsel for the assessee, that the assessee has opted for the Vivad Se Vishwas Scheme, 2019 (‘VsVS’) and, therefore, does not intend to prosecute his appeal before the Tribunal. The requisite certificate from the Department (i.e., Form 3), sig

The order continues below.

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