SHRI MURLI LILARAMANI,AJMER vs. INCOME TAX OFFICER, WARD-1(3), AJMER

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ITA 2/JPR/2021Status: DisposedITAT Jaipur15 February 2022AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal noted that the appeal was filed by post. The specific decision on the merits of the appeal is not detailed in the provided excerpt.

What were the facts?

The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals). The appeal was filed by sending the appeal papers through post.

What were the issues?

The primary issue is the validity and acceptance of an appeal filed through postal service.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR

Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 02/JP/2021

For Appellant: Shri Satish Shivnani, CA jktLo dh vksj ls@
Hearing: 14/02/2022

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 02/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2011-11 cuke Shri Murli Lilaramani The ITO Vs. 555-B, Thakur Colony, Ward 1 (3) Ajmer – 305 001 Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABHPL 9919 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Satish Shivnani, CA jktLo dh vksj ls@ Revenue by: Smt. Monisha Choudhary (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 14/02/2022 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 15 /02/2022 vkns'k@ ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM

1.

This appeal filed by the assessee is directed against the order passed by the learned Commissioner of Income Tax, (Appeals), Ajmer dated 20.08.2019 and pertains to assessment year 2010-11.

2.

This appeal was filed by the assessee by sending the appeal paper in post. The post receipted in the office of the registrar on 30.10.2019. The appeal was without payment of the required appeal fees. The registrar also received the letter dated 29.12.2020 received on 30.12.2020 where in the AR of the assessee requested for the appeal number to be allotted in the appeal filed by them. The defect crept in the appeal placed by them before the registry. The assessee corrected the error and the registry allotted the appeal number as 02/-JPR/2021 and therefore, the appeal listed for hearing.

3.

We have heard learned counsel for the assessee and learned DR and also perused the materials available on record. At the time of hearing, learned counsel for the assessee has filed a letter along with Form No. 5 issued by the Department under ‘Vivad se Vishwas Scheme, 2020’ and submitted that the assessee has availed the VSVS scheme to settle its pending dispute.

4.

The ld. counsel for the assessee further submitted that the Department has accepted application filed by the assessee and issued Form 5 quantifying amount of taxes payable under VSVS scheme bearing dated 20.04.2021.

5.

Therefore, the ld. counsel for the assessee submitted that the appeal filed by the assessee may be dismissed as withdrawn. The ld. DR, on the other hand, has no objection for dismissing the appeal as the Designated Authority has issued Form 5. Looking to the fact that the assessee has filed application for withdrawal of appeal and has also filed Form 5 issued by the Department being the full and final settlement of tax arrears, we dismiss the appeal filed by the assessee as withdrawn. the application filed by the assessee before the Designated Authority, is not considered later on any technical reasons.

7.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 15/02/2022.

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