SHRI SATYAPAL LUTHRA,SEONI vs. INCOME TAX OFFICER WARD, SEONI

ITA 188/JAB/2018Status: DisposedITAT Jabalpur14 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's rights under the appellate procedure are waived, making the appeals unmaintainable. The assessee can seek restoration if the scheme application is rejected.

What were the facts?

The assessee filed appeals against penalty orders under sections 271(1)(c) and 271B. During the pendency of the appeals, the assessee opted for the Vivad-se-Viswas Scheme, 2020.

What were the issues?

Whether appeals become unmaintainable when the assessee opts for the Vivad-se-Viswas Scheme. The consequence of opting for the Vivad-se-Viswas Scheme on pending appeals.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 271B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH,

Before: SH. SANJAY ARORA, HON’BLE

Hearing: 14/06/2021Pronounced: 14/06/2021

Per Sanjay Arora, AM These are two Appeals by the Assessee agitating two separate Orders by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’ for short) of even date, i.e., 27/6/2018, dismissing the assessee’s appeals contesting the levy of penalty under sections 271(1)(c) and 271B of the Income Tax Act, 1961 ('the Act' hereinafter) for the Assessment Year (AY) 2010-11. The issues arising from the same set of facts, the appeals were posted for hearing together.

2.

None appeared for the assessee-appellant when the appeals were called out for hearing. It was, however, observed that the assesseee has, vide his letter dated 06/8/2020, clarified that he has opte

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 →