LALIT KUMAR, HUF,SRIGANGANAGAR vs. ACIT, CENTRAL CIRCLE, BIKANER

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ITA 169/JODH/2018Status: DisposedITAT Jodhpur27 September 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the appeal filed by the assessee is to be dismissed as withdrawn. The reasoning was based on the assessee's submission that they had opted for the Direct Tax Vivad Se Vishwas Act, 2020. The assessee's appeal was pending as on January 31, 2020, and they had fulfilled the conditions of the scheme by filing the declaration and receiving the certificate under Section 5(1) of the DTVSV Act on January 31, 2021. According to Section 4(2) of the DTVSV Act, 2020, where a declaration has been filed by the assessee, the appeal shall be deemed to be withdrawn from the date on which the certificate under Section 5(1) is issued. Therefore, the appeal stood withdrawn on January 31, 2021. The Tribunal noted that the Revenue did not object to this course of action. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Sh Lalit Kumar, HUF, filed an appeal against the order dated 02/02/2018 of the CIT(A)-4, Jaipur, for Assessment Year 2013-14. During the pendency of this appeal before the ITAT, Jodhpur, the assessee filed an application for withdrawal of the appeal. The assessee stated that they had availed the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV). The appeal was pending as on January 31, 2020, making the assessee eligible for the scheme. The assessee filed a declaration under the scheme, and subsequently received Form-3 (Certificate under section 5(1) of DTVSV) from the Designated Authority on January 31, 2021. As per Section 4(2) of the DTVSV Act, the appeal is deemed to be withdrawn from the date of issuance of this certificate.

What were the issues?

1. Whether the appeal filed by the assessee is to be treated as withdrawn in light of the assessee opting for the Vivad Se Vishwas scheme, as per the provisions of the Direct Tax Vivad Se Vishwas Act, 2020? Assessee's Contention: The assessee argued that they have availed the Vivad Se Vishwas scheme. Their appeal was pending as on January 31, 2020, and they have filed the necessary declarations and received a certificate under Section 5(1) of the DTVSV Act. Therefore, as per Section 4(2) of the Act, the appeal is deemed to be withdrawn and should be allowed to be withdrawn by the Tribunal. Revenue's Contention: The Revenue did not object to the appeal being dismissed as withdrawn.

Which sections of the Income-tax Act were involved?

Section 4(2),Section 5(1)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, “SMC” JODHPUR BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT Assessment Year : 2013-14 Sh Lalit Kumar, HUF, Vs. The ACIT, 1-G-9, Jawahar Nagar, Central Circle, Sri Ganganagar Bikaner PAN NO:AAAHL1711P Appellant Respondent Assessee by : Smt. Shivangi Samdhani, CA Revenue by : Smt. Mohisha, JCIT DR Date of Hearing : 27.09.2021 Date of Pronouncement : 27.09.2021 आदेश/Order This is an appeal by the Assessee against the order dt. 02/02/2018 of Ld. CIT(A)- 4, Jaipur.

2.

The Ld. Counsel for the Assessee has furnished an application dt 21.9.2021 for withdrawal of this appeal stating therein as under: “Date: 21st September, 2021 To Assistant Registrar, Jodhpur Subject: Lalit Kumar' HUF, ITA No: 169/JODH/2018, A.Y.2013.-14 Hon'ble Sir, It is most humbly submitted that the quantum appeal of the assessee for A.Y. 2013-14 is pending before the Hon'ble Bench in ITA No: 169/JODH/2018. It is submitted that the Hon'ble Finance Minister in her budget speech of 2020 announced a dispute resolution scheme Vivad Se Vishwas. The scheme was formulated into The Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV) on 17th March, 2020. The Act provides that any assessee whose appeal was pending as on 31st January, 2020 can settle his dispute by filing a declaration u/s 4(1) of DTVSV in Form-1 and Form-2. The above mentioned appeal was pending as on 31st January, 2020.The appeal has not been decided till date, and therefore, the assessee is eligible for opting the scheme. The assessee filed declaration in Form-1 and Form-2 on 03-11-2020 before the Designated Authority. On 31-01-2021, the assessee received Form-3 i.e. Form for Certificate u/s 5(1) of DTVSV from Designated Authority. Section 4(2) of DTVSV, provides that where declaration has been filed by the assessee the appeal shall be deemed to be withdrawn from the date on which Certificate u/s 5(1) of DTVSV is issued by the Designated Authority. Hence, in the present case, the appeal of the assessee stands withdrawn on 31-01-2021. In view of above you are requested to kindly treat the appeal of the assessee to be withdrawn and necessary action may please he taken.” Submitted most respectfuly, For Lalit Kumar HUF”

3.

During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 3, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

4.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn. 5. In view of the above the appeal of the assessee is dismissed as withdrawn. 6. In the result, appeal of the assessee is dismissed. (Order pronounced in the open Court on 27.09.2021)

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