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Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR
Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 1147 & 1148/JP/2018
ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM These two appeals by the assessee are directed against the respective order of the ld. CIT(A), Alwar dated 20-08-2018 & 17-07-2018 for the assessment year 2010-11 & 2011-12 respectively. The assessee has raised the following grounds of appeal. for A.Y 2010-11
“1. In the facts and circumstances of the case and in Law, that the Learned Commissioner of Income Tax (Appeals) [“Ld. CIT(A)”] has erred in upholding the imposition of penalty imposed by Assessing Officer (“Ld. AO”) of Rs. 250,000.
2 & 1148/JP/2018 Bharat Kumar Chawla, Alwar vs ITO, Ward 2(3), Alwar 2. The appellant reserves the rights to amend, add and withdraw the above grounds of appeal.” ITA No. 1148/JP/2018 for A.Y 2011-12
“1. In the facts and circumstances of the case and in Law, that the Learned Commissioner of Income Tax (Appeals) [“Ld. CIT(A)”] has erred in upholding the imposition of penalty imposed by Assessing Officer (“Ld. AO”) of Rs. 60,000. 2. The appellant reserves the rights to amend, add and withdraw the above grounds of appeal.”
The hearing of the appeal was concluded through video conference by both the parties in view of the prevailing situation of Covid-19 Pandemic.
On behalf of the assessee, none appeared, but assessee has filed an application dated 20-02-2020 stating that for the year under question intend to settle their dispute under ‘’Vivaad Se Vishwas Scheme – 2020. On the date of hearing, we observe that the assessee has filed Form No. 3 for A.Y 2010-11 issued by competent authority. The relevant abstract of the written submission dated 20- 02-2020 filed by the assessee is as under:- & 1148-JP-2018 for A.Ys. 2010-11 & 2011-12
“Most humbly submitted that the assessee is contemplating to settle his dispute under “Vivad se Vishwas Scheme” as announced by Hon’ble Finance Minister in her Budget speech. In view of the above, an adjournment may please be granted. Inconvenience caused to the Hon’ble Bench is deeply regretted.
In the light of these facts, it is observed that the present appeal filed by the assessee needs to be withdrawn.
On the other hand, the ld. DR submitted that she is not aware that whether the Form No. 5 has been issued by the competent authority till now or not. Looking the specific application supported by subsequent action of the assessee. It is clear that the assessee intend to settle the issue under the scheme.
On perusing the relevant records before us, we found that since the assessee moved an application on 20.02.2020 for Vivad Se Vishwas Scheme and had placed on record Form No. 3 for A.Y 2010-11. Therefore, considering the said action of assessee, these present appeals are dismissed as no cause of action has been left to maintain the present appeal. However, in case, at any stage, if it is brought to the notice of the Bench that the compromise between the parties has not been effected in accordance with that Scheme then in that eventuality, the assessee will be at liberty to move appropriate application for calling the present order.
In the result, both appeals filed by the assessee are dismissed as withdrawn.
Order pronounced in the open court on 22/04/2022
Sd/- Sd/- ¼ Mk0 ,l- lhrky{eh ½ ¼ jkBksM deys'k t;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 22/04/2022 *Ganesh Kumar आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Sh. Bharat Kumar Chawla, Alwar 2. izR;FkhZ@ The Respondent- ITO, Ward 2(3), Alwar 3. vk;dj vk;qDr@ The ld CIT vk;dj vk;qDr¼vihy½@The ld CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. 6. xkMZ QkbZy@ Guard File (ITA Nos. 1147 & 1148/JP/2018) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत