THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. SMT. ASHA MENON (ASHA SUNIL)
What did the High Court hold?
The High Court of Kerala dismissed the Income Tax Appeal filed by the Revenue as ineffective. The reason for dismissal was the assessee's decision to opt for the 'Vivad Se Vishwas' scheme during the pendency of the appeal. This scheme provides a mechanism for settling tax disputes. The Court granted liberty to the assessee or Revenue to file a petition to recall the order if the assessee's request under the scheme is not taken to its logical conclusion. The specific findings of the ITAT that were under challenge are not discussed as the appeal was disposed of on a procedural ground.
What were the facts?
This case involves an Income Tax Appeal (ITA No. 322 of 2019) filed by the Principal Commissioner of Income Tax (Central), Kochi, against an order dated 30.04.2019 passed by the Income Tax Appellate Tribunal (ITAT), Cochin Bench, in ITA No. 596/Coch/2018. The respondent is Smt. Asha Menon. During the pendency of the appeal before the High Court of Kerala, the assessee informed the court that she had opted to settle the dispute under the 'Vivad Se Vishwas' scheme. The appeal was filed by the Revenue challenging the ITAT's order.
What were the issues?
1. Whether the Income Tax Appeal filed by the Revenue is to be dismissed as ineffective due to the assessee availing the 'Vivad Se Vishwas' scheme? The Revenue's contention is not recorded. The Assessee, through her counsel, informed the Court that she has availed the option to settle the dispute under the 'Vivad Se Vishwas' scheme. This implies that the assessee's action has rendered the appeal ineffective.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT
Dated this the 9th day of March 2022 S.V.BHATTI, J. Appeal is at the instance of Revenue. The order dated 30.04.2019 in I.T.A. No.596/Coch/2018 of the Income Tax Appellate Tribunal, Cochin Bench, Cochin, is assailed.
Adv. Smt.Parvathi holding for Adv.Mr.M.Gopikrishnan Nambiar, on instructions received from the assessee, informs the Court that the assessee has availed the option to settle the dispute under 'Vivad Se Vishwas' scheme.
The Income Tax Appeal is dismissed as ineffective, for, the assessee, during the pendency of the appeal, has opted for the benefit provided under the 'Vivad Se Vishwas' scheme. The assessee/Revenue, as the case may be, is given liberty to file petition to recall the instant order in the event of not taking the request of the assessee to its logical end under the Scheme. S.V.BHATTI JUDGE
SD/-BASANT BALAJI JUDGE css/
APPENDIX OF ITA 322/2019
PETITIONER ANNEXURES ANNEXURE A COPY OF THE ASSESSMENT ORDER DATED 31.12.2009 ANNEXURE B COPY OF THE PENALTY ORDER DATED 15.12.2014 ANNEXURE C COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 16.10.2018 ANNEXURE D COPY OF THE ORDER TRIBUNAL DATED 30.4.2019 ANNEXURE E COPY OF THE ORDER OF THE KERALA HIGH COURT DATED 2.6.2015
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