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Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: HON’BLE MR. JUSTICE P. P. BHATT & SHRI PRADIP KUMAR KEDIA
PER JUSTICE P. P. BHATT; PRESIDENT:
The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals), Gandhinagar (‘CIT(A)’ in short), dated 28.11.2016 arising in the assessment order dated 28.08.2015 passed by the Assessing Officer (AO) under s. 143(3) r.w.s. 263 of the Income Tax Act, 1961 (the Act) concerning AY 2011-12.
[Hemal B. Vaghela vs. ITO] A.Y. 2011-12 - 2 - 2. In the captioned appeal, the assessee has raised several grounds seeking to impugn the first appellate order dated 28.11.2016 arising from the assessment order dated 28.08.2015 passed under s.143(3) r.w.w. 263 of the Act.
3. When the matter was called for hearing, learned counsel for the assessee, at the outset, adverted to an application dated 11.07.2020 moved by the assessee seeking withdrawal of captioned appeal pending before ITAT and pointed out that the assessee has taken steps to avail the ongoing benevolent scheme formulated under ‘Direct Tax Vivad Se Vishwas Act, 2020’ (VSVA in short). The learned counsel pointed out that necessary forms as stipulated under the governing scheme has been filed by the assessee before the designated authority and certain amount of taxes on disputed amount has also been paid. The learned counsel, thereafter, adverted to sub-section (2) & (3) of Section 4 of VSVA and submitted that it is enjoined upon assessee, in tandem, to withdraw pending appeal in order to avail ongoing VSV Scheme meant for redressal of dispute in respect of pending Income Tax Litigation and thereby enable the assessee to enjoy peace of mind from long-drawn and vexatious litigation process. The learned counsel thus essentially submitted that the assessee does not seek to press the grounds raised on merits and seeks leave of the Tribunal to withdraw the captioned appeal pending for adjudication with a view to march ahead and complete all requisite procedural formalities envisaged under the scheme.
4. The learned DR for the Revenue stated that he has no objection to the proposal for withdrawal of appeal in the circumstances narrated on behalf of the assessee.
5. We have considered the averments made on behalf of the assessee for withdrawal of the appeal. A reference has been made to sub-clause (2) & (3) of Section 4 of ‘Direct Tax Vivad Se Vishwas Act, 2020’ for the purposes of withdrawal of appeal. It may be pertinent to extract the relevant provisions of the Act for a ready reference to address the point: [Hemal B. Vaghela vs. ITO] A.Y. 2011-12 - 3 -
“4. Filing of declaration and particulars to be furnished.—(1) The declaration referred to in section 3 shall be filed by the declarant before the designated authority in such form and verified in such manner as may be prescribed. (2) Upon the filing the declaration, any appeal pending before the Income-tax Appellate Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority. (3) Where the declarant has filed any appeal before the appellate forum or any writ petition before the High Court or the Supreme Court against any order in respect of tax arrear, he shall withdraw such appeal or writ petition with the leave of the court wherever required after issuance of certificate under sub-section (1) of section 5 and furnish proof of such withdrawal along with the intimation of payment to the designated authority under sub-section (2) of section 5. (4) ------------------------------------- (5) ------------------------------------- (6) ------------------------------------- (7) -------------------------------------"
6. In the light of explicit postulations made in the scheme as noted above and having regard to the categorical stance taken on behalf of the assessee for withdrawal of pending appeal in consensus with the Revenue, we endorse the aforesaid request for withdrawal in affirmative to enable the assessee to avail the VSV scheme in accordance with law.
7. In the result, appeal of the assessee is dismissed as withdrawn.
This Order pronounced on 22/07/2020
Sd/- Sd/- (PRADIP KUMAR KEDIA) (JUSTICE P. P. BHATT) ACCOUNTANT MEMBER PRESIDENT Ahmedabad: Dated 22/07/2020 True Copy S. K. SINHA आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT [Hemal B. Vaghela vs. ITO] A.Y. 2011-12 - 4 - 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file.
By order/आदेश से,
उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।
आयकर अपील�य अ�धकरण, अहमदाबाद �यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (Through Virtual Court)
BEFORE HON’BLE MR. JUSTICE P. P. BHATT, PRESIDENT & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ (�नधा�रण वष� / Assessment Year : 2011-12)
Hemal B. Vaghela बनाम/ I.T.O. L/h. of Lt. Shri Bharatsinh Ward-1, Gandhinagar Vs. G. Vaghela, Plot No. 259, Kisannagar, Sector-26, Gandhinagar-382026 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAOPW6175G .. (अपीलाथ� /Appellant) (��यथ� / Respondent)
अपीलाथ� ओर से /Appellant by : Shri Manish J. Shah, A.R. ��यथ� क� ओर से / Shri Vinod Tanwani, Sr.DR Respondent by : सुनवाई क� तार�ख / Date of 20/07/2020 Hearing घोषणा क� तार�ख /Date of 22/07/2020 Pronouncement आदेश/O R D E R
PER JUSTICE P. P. BHATT; PRESIDENT:
The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals), Gandhinagar (‘CIT(A)’ in short), dated 28.11.2016 arising in the assessment order dated 28.08.2015 passed by the Assessing Officer (AO) under s. 143(3) r.w.s. 263 of the Income Tax Act, 1961 (the Act) concerning AY 2011-12.
[Hemal B. Vaghela vs. ITO] A.Y. 2011-12 - 2 - 2. In the captioned appeal, the assessee has raised several grounds seeking to impugn the first appellate order dated 28.11.2016 arising from the assessment order dated 28.08.2015 passed under s.143(3) r.w.w. 263 of the Act.
When the matter was called for hearing, learned counsel for the assessee, at the outset, adverted to an application dated 11.07.2020 moved by the assessee seeking withdrawal of captioned appeal pending before ITAT and pointed out that the assessee has taken steps to avail the ongoing benevolent scheme formulated under ‘Direct Tax Vivad Se Vishwas Act, 2020’ (VSVA in short). The learned counsel pointed out that necessary forms as stipulated under the governing scheme has been filed by the assessee before the designated authority and certain amount of taxes on disputed amount has also been paid. The learned counsel, thereafter, adverted to sub-section (2) & (3) of Section 4 of VSVA and submitted that it is enjoined upon assessee, in tandem, to withdraw pending appeal in order to avail ongoing VSV Scheme meant for redressal of dispute in respect of pending Income Tax Litigation and thereby enable the assessee to enjoy peace of mind from long-drawn and vexatious litigation process. The learned counsel thus essentially submitted that the assessee does not seek to press the grounds raised on merits and seeks leave of the Tribunal to withdraw the captioned appeal pending for adjudication with a view to march ahead and complete all requisite procedural formalities envisaged under the scheme.
The learned DR for the Revenue stated that he has no objection to the proposal for withdrawal of appeal in the circumstances narrated on behalf of the assessee.
We have considered the averments made on behalf of the assessee for withdrawal of the appeal. A reference has been made to sub-clause (2) & (3) of Section 4 of ‘Direct Tax Vivad Se Vishwas Act, 2020’ for the purposes of withdrawal of appeal. It may be pertinent to extract the relevant provisions of the Act for a ready reference to address the point: [Hemal B. Vaghela vs. ITO] A.Y. 2011-12 - 3 -
“4. Filing of declaration and particulars to be furnished.—(1) The declaration referred to in section 3 shall be filed by the declarant before the designated authority in such form and verified in such manner as may be prescribed. (2) Upon the filing the declaration, any appeal pending before the Income-tax Appellate Tribunal or Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which certificate under sub-section (1) of section 5 is issued by the designated authority. (3) Where the declarant has filed any appeal before the appellate forum or any writ petition before the High Court or the Supreme Court against any order in respect of tax arrear, he shall withdraw such appeal or writ petition with the leave of the court wherever required after issuance of certificate under sub-section (1) of section 5 and furnish proof of such withdrawal along with the intimation of payment to the designated authority under sub-section (2) of section 5. (4) ------------------------------------- (5) ------------------------------------- (6) ------------------------------------- (7) -------------------------------------"
In the light of explicit postulations made in the scheme as noted above and having regard to the categorical stance taken on behalf of the assessee for withdrawal of pending appeal in consensus with the Revenue, we endorse the aforesaid request for withdrawal in affirmative to enable the assessee to avail the VSV scheme in accordance with law.
In the result, appeal of the assessee is dismissed as withdrawn.
This Order pronounced on 22/07/2020