SMT. KOKILABEN VINAYKANTBHI KOTECHA,UNA vs. THE ITO, WARD-1 (3), VERAVAL

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ITA 44/RJT/2020Status: DisposedITAT Rajkot16 September 2022AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the taxes under the Vivad se Vishwas Scheme, making the penalty appeal not maintainable. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a penalty levied under Section 271(1)(c) for AY 2009-10. The assessee had settled the taxes for the same assessment year under the Vivad se Vishwas Scheme.

What were the issues?

Whether an appeal against a penalty levied under Section 271(1)(c) is maintainable when the underlying tax liability has been settled under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: Ms. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Chetan Agarwal, A.R
For Respondent: Shri B.D. Gupta, Sr.D.R

Appellant by : Shri Chetan Agarwal, A.R. Respondent by : Shri B.D. Gupta, Sr.D.R. Date of hearing : 13-09-2022 Date of pronouncement : 16-09-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

The present appeal has been filed by the Assessee against the order dated 22.11.2019 passed by the Commissioner of Income Tax (Appeals)-2, Rajkot for confirming the penalty levied u/s. 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2009-10.

Page No 2 Smt. Kokilaben Vinaykantbhai Kotecha vs. ITO

2.

At the outset, the Ld. Counsel for the assessee submitted that for the Assessment Year 2009-10, the assessee has gone on under the Vivad se Vishwas Scheme and settled the taxes. The assessee produced before us Form No. 5 dated 10.05.2021 issued by Principal Commissioner of Income Tax, Rajkot-1 wherein the quantum Appeal ITA No. 533/RJT/2013. This appeal was also withdrawn by the Co-ordinate Bench of this Tribunal on 07.01.2021.

3.

The present appeal before us is a penalty levied u/s. 271(1)(c) for the same Assessment Year 2009-10, consequently this appeal is also treated as not maintainable. Therefore the above appeal is dismissed as withdrawn.

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