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Income Tax Appellate Tribunal, CIRCUIT BENCH : VARANASI
Before: SHRI B.R. BASKARAN & SHRI AMIT SHUKLA
IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : VARANASI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.204/ALLD/2007 Assessment Year: 2004-05 Jeevan Deep Charitable Trust, Vs ACIT, Bara Lalpur, Range-III, Bhojubir, Varanasi. Varanasi. PAN: AAATJ1585D (Appellant) (Respondent) Assessee by : None Revenue by : Shri Robin Chaudhary, CIT-DR Date of Hearing : 26.09.2023 Date of Pronouncement : 27.09.2023 ORDER PER B.R. BASKARAN, AM: The assessee has filed this appeal challenging the order dated 12.03.2007 passed by Ld CIT(A), Varanasi and it relates to the assessment year 2004-05.
The assessee has filed a petition before the Tribunal stating that it has settled the dispute under Vivad Se Vishwas Act, 2020 and has also paid the taxes. Further, the assessee has also received Form No.3, determining the tax payable. However, in the said Form No.3, the taxes of Rs.4,50,000/- paid by way of nine challans as well as refund due for assessment year 2006-07 and 2007-08 were not given credit. Accordingly, it is submitted that the assessee has not received Form No.5 from the
ITA No.204/VNS/2007
competent authority. It is further submitted that the assessee would withdraw the appeal once it receives Form NO.5 after giving credit of above-mentioned taxes.
Accordingly, the Revenue was directed to find out the factual position in this regard. The ld. DR submitted a letter dated 09.01.2023 written by DCIT (Exemption), Lucknow to the Sr. DR and the same reads as under:-
“To The Sr. DR, ITAT, Allahabad. Sub: Report on the written submission dated 05.07.2022 filed by the ld. AR in the case of jeevan Deep Charitable Trust (AAATJ1585D) for A.Y. 2004-05-Reg. Ref: ITA No.304/A/2007. Respected Sir, Kindly refer to the above subject in the matter of Jeevan Deep Charitable Trust for A.Y. 2004-05. 2. In this regard, it is to submit that challan of Rs.4,50,000/- (09 challans of Rs.50,000/-each which were earlier showing against A.Y. 2008-09 on ITBA/OLTAS Module are rectified and as of now they are showing in A.Y. 2004-05. 3. Further, on Module CPC 2.0 of ITBA Portal, due to some technical error Form 5 could not be issued. A process for solving the problem has been initiated with ITBA Helpdesk Team. However, till date no proper solution is provided by ITBA Helpdesk in this regard. Communication made with ITBA Helpdesk Team, mail sent to e-filing Helpdesk and Bangalore AO helpdesk for issuance of form-5 are also attached. Further Form 5 in this case will be issued as soon as technical error is resolved by ITBA Helpdesk Team. Submitted for your kind perusal. Yours sincerely, Sd/- (Surya Kant Mishra) Dy. Commissioner of Income Tax (Exemption) Lucknow.” 2
ITA No.204/VNS/2007
A perusal of the above-said letter shows that the payment of Rs.4,50,000/- have been rectified and now shown against assessment year 2004-05. It is also stated that Form 5 could not be issued due to technical errors. Thus, we understand that the Vivad Se Vishwas form filed by the assessee has been accepted in principle and Form no.5 and credit of taxes could not given due to technical errors. Hence, we are of the view that no purpose shall be served in keeping this appeal pending before the Tribunal. Accordingly, we dismiss the appeal of the assessee. In the interest of justice, we also direct the Department to give credit to pre-paid taxes as claimed by the assessee after carrying out necessary verification and Form No.5 be issued at the earliest.
The assessee is given liberty to seek revival of the appeal if warranted.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open court on 27.09.2023. Sd/- Sd/- (AMIT SHUKLA) (B.R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 27th September, 2023 dk Copy forwarded to 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar