SHRI KAILASH CHAND MODANI,JAIPUR vs. INCOME TAX OFFICER, WARD-2-3, JAIPUR

PDF · subscribers
ITA 648/JPR/2019Status: DisposedITAT Jaipur10 March 2022AY 2008-092 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

Since the assessee opted for the VSVS scheme and submitted the required form, the appeal was dismissed as no cause of action remained. The assessee can move for recalling the order if the compromise is not affected.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2008-09. The assessee had applied for the Vivad Se Vishwas Scheme (VSVS) and submitted Form No. 1.

What were the issues?

Whether the appeal should be dismissed as infructuous due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES “A”, JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 648/JP/2019

Hearing: 07/03/2022Pronounced: 10/03/2022

ORDER PER: SANDEEP GOSAIN, J.M. This appeal has been filed by the assessee against the order of the ld. CIT(A)-1, Jaipur dated 28/01/2019 for the A.Y. 2008-09.

2.

The ld. AR appearing on behalf of the assessee has moved an application on the ground that the assessed had applied for Vivad Se Vishwas Scheme, 2020 (in short, VSVS) and submitted Form No. 1 on dated 29/01/2021 vide acknowledgement No.231987510290121. The copy of the said Form has also been placed on record. It was further requested by the assessee that the present appeal be kept in abeyance till Form No. 5 of the VSVS is obtained.

1.

2 ITA 648/JP/2019_ Kailash Chand Modani Vs ITO 3. After hearing both the parties, we found that since the assessee has already opted for VSVS and had placed on record Form No.1 dated 29/01/2021, therefore, considering the said action of the assessee, the present appeal is dismissed as no cause of action has been left with the assessee 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 affected then in that eventuality, the assessee would be at liberty to move appropriate application for recalling of the present order.

4.

In the result, this appeal of the assessee is dismissed. Order pronounced in the open court on 10th March, 2022.

Latest GST High Court judgments

Search GST case law →