SHRI JITENDRA KUMAR ANAND PROP. M/S ANAND CANE DECOR, 1249, NAPIER TOWN,JABALPUR vs. INCOME TAX OFFICER, WARD2(1), JABALPUR

ITA 51/JAB/2017Status: DisposedITAT Jabalpur15 June 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that by opting for the Vivad Se Viswas Scheme, the assessee waived their rights under the appellate procedure. Consequently, the appeal was not maintainable.

What were the facts?

The assessee appealed against a penalty levied under Section 271(1)(c) for the assessment year 2010-11. During the pendency of the appeal, the assessee opted for the Vivad Se Viswas Scheme.

What were the issues?

Whether an appeal is maintainable after the assessee opts for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH,

Before: SH. SANJAY ARORA, HONBLE

Hearing: 15/06/2021Pronounced: 15/06/2021

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)’) dated 18/10/2017, dismissing the assessee’s appeal contesting the levy of penalty under section 271(1)(c) of the Income Tax Act, 1961 (‘the Act’) vide Order dated 20/09/2013 in respect of his assessment for assessment year 2010-11. 2. At the very outset, it was submitted by Sh. Modh, the ld. Counsel for the assesse-appellant, that the assessee has since opted for the ‘Vivad Se Viswas Scheme, 2019’. The prescribed certificate under The Direct Tax Vivad Se Viswas Act, 2020 (‘DTVsV Act’ hereinafter) read with the relevant Rules, has also been received (copy on rec

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →