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Facts
The assessee, Jagdish Sharma and Jagdish Sharma (HUF), preferred these appeals against orders of the CIT(A) for various assessment years. The assessee opted to settle tax disputes under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024.
Held
The Tribunal condoned the delays in filing the appeals after finding reasonable causes. Since the assessee settled the disputes under the DTVSV Scheme, the appeals were treated as dismissed as withdrawn. The protective assessments made for the HUF were also rendered redundant and dismissed.
Key Issues
Whether the appeals are to be dismissed as withdrawn due to the assessee opting for settlement under the DTVSV Scheme, and if protective assessments in the hands of HUF are rendered redundant.
Sections Cited
250 of the Income Tax Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA BENCH, PATNA
Before: Shri Sonjoy Sarma & Shri Rakesh Mishra
187,188,191,193,195,197,200,201,218,219/Pat/2023 Assessment Years: 1989-90, 1990-91, 1991-92, 1992-93, 1993-94, 1994-95, 1995-96, 1997-98, 1998-99, 2001-02 & 2002-03 Jagdish Sharma…………………………………………………..………….……Appellant Korra, Ghoshi, Jahanabad, Bihar- 804406. [PAN: AHOPS7700G] vs. DCIT, Central Circle-5, Patna…………………………….........……...…..…..Respondent 190,192,194,196,199,202,204,205/Pat/2023 Assessment Years: 1991-92, 1992-93, 1993-94, 1994-95, 1995-96, 1997-98,1998-99, 2001-02 & 2002-03 Jagdish Sharma (HUF).………………………………………..………….……Appellant Korra, Ghoshi, Jahanabad, Bihar- 804406. [PAN: AAIHS5678G] vs. DCIT, Central Circle-5, Patna…………………………….........……...…..…..Respondent Appearances by: Shri D. V. Pathy, Sr. Advocate, appeared on behalf of the appellant. Shri Ashwani Kr. Singal, JCIT - Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 06, 2025 Date of pronouncing the order : February 12, 2025 ORDER
Per Sonjoy Sarma, Judicial Member:
The captioned appeals have been preferred by the assessee against separate orders all dated 24.03.2023 of the Commissioner of Income Tax (Appeals)-3, Patna [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’) for different assessment years respectively. Since the issues involved in all the appeals are common and the appeals also pertain to the same assessee, therefore, all the appeals were heard together and are being disposed of by this common order.
I.T.A. Nos.186, 187,188,191,193,195,197,200,201,218,2019/Pat/2023 & 190,192,194,196,198,199,202,203,204,205/Pat/2023 2. At the outset, the Registry has informed that there are delays of 26 days in filing all the captioned appeals expect for assessment year 2001-02 & ITA No.219/Pat/2023 for assessment year 2002-03, wherein, the delays are 101 days in filing both the appeals. The assessee filed applications for condonation of aforesaid delays stating reasons for such delays. After considering the applications, we find reasonable causes and therefore, we condone the delays in filing all the appeals and proceed to adjudicate the appeals.
In the case of the assessee, the assessee had chosen to settle the tax disputes under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 as his individual capacity in the following appeals: year 1 186/Pat/2023 1989-90 2 187/Pat/2023 1990-91 3 188/Pat/2023 1991-92 4 191/Pat/2023 1992-93 5 193/Pat/2023 1993-94 6 195/Pat/2023 1994-95 7 197/Pat/2023 1995-96 8 200/Pat/2023 1997-98 9 201/Pat/2023 1998-99 10 218/Pat/2023 2001-02 11 219/Pat/2023 2002-03 3.1 While in the following appeals, protective assessments were made in the case of HUF of the assessee namely Jagdish Sharma (HUF): year , 187,188,191,193,195,197,200,201,218,2019/Pat/2023 & 190,192,194,196,198,199,202,203,204,205/Pat/2023 1 189/Pat/2023 1991-92 2 190/Pat/2023 1992-93 3 192/Pat/2023 1993-94 4 194/Pat/2023 1994-95 5 196/Pat/2023 1995-96 6 199/Pat/2023 1997-98 7 202/Pat/2023 1998-99 8 204/Pat/2023 2001-02 9 205/Pat/2023 2002-03
Since the assessee has opted to settle the disputes under the DTVSV scheme, 2024 in the appeals as mentioned in table 1 of this order before the competent authority, therefore, these appeals are treated as dismissed as withdrawn. Consequently, the protective assessments made in the hands of the HUF in the appeals as mentioned in table 2 of this order are rendered redundant as in the substantive assessments the assessee already had chosen to settle the tax disputes under the Direct Tax Vivad Se Viswas (DTVSV) Scheme, 2024 and all these appeals are also hereby dismissed.
In view of the above, all the captioned appeals filed by the assessee are accordingly dismissed. Kolkata, the 12th February, 2025.