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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: SHRI WASEEM AHMED & SHRI T.R. SENTHIL KUMAR
आदेश/O R D E R
PER BENCH:
The captioned appeals have been filed at the instance of the Assessee against the order of the Learned Commissioner of Income (Appeals), Jamnagar dated 16/11/2017 arising in the matter of assessment order passed under s. 200A of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2016-17.
ITA nos.142-144/Rjt/2020 A.Y. 2016-17 2
When the matter was called for hearing, the ld. AR for the assessee submitted that the liability imposed by the Revenue under the provisions of section 234E of the Act has already been discharged. Likewise, the assessee has also taken necessary steps for resolving the dispute involved in the impugned appeals under Vivad se Vivad Scheme-2020 but the same is pending due to some technical problem. However, the assessee is very hopeful that the issue on hand will be admitted under the VsV Scheme-2020. The learned AR to this effect has drawn our attention on the letter dated 09/04/2022 which is reproduced as under: A kind reference is invited to the subject stated herein above. The hearing with respect to the above referred appeals is fixed on 12-04-2022. In this regard, we would like to re-iterate the fact that we have opted for the Vivad Se Vishwas Scheme, 2020 in respect of the appeals referred. In order to decide the eligibility under the Scheme, we have written letters to the Commissioner of Income, TDS, Ahmedabad details of which are tabulated herein below: Sr. No. Particulars Status
Application to decide eligibility under the Scheme Response awaited dated 04-10-2021
Reminder letter dated 17-01-2022 Response awaited 3. Reminder letter no. 2 dated 08-04-2022 Response awaited
Our eligibility under the Scheme is not yet decided. We therefore request this bench to issue necessary directions to the Commissioner of Income, TDS, Ahmedabad to take up our matter and dispose of our case at the earliest thereby deciding our eligibility under the scheme. In the meanwhile, we request you to kindly grant adjournment for the hearing fixed in the matter on 12/04/2022 till the decision regarding our eligibility under the scheme is finanlized.
2.1 The learned AR at the time of hearing further submitted that the appeals filed by the assessee can be dismissed as withdrawn on account of settlement under VsV scheme, but with the liberty for the restoration of these appeals, in the event the dispute is not resolved under VsV Scheme-2020.
In the light of the above submission made by the assessee, we find no reason to keep the appeal pending of the Assessee before the Tribunal. Accordingly the appeal of the Assessee stands dismissed. However, in the event, the assessee fails
ITA nos.142-144/Rjt/2020 A.Y. 2016-17 3
to avail the benefit of VSV Scheme for any bonafide reason, then the assessee will be at liberty to seek restoration of original appeal for adjudication before the ITAT in accordance with law.
Before parting, it is also important to note that there was a delay in filing the appeal by the assessee for 1044 days in respect of all the appeals. However, the delay in filing the appeal has already been condoned by this tribunal by way of a separate order dated 4 March 2021 which is available on record.
In the result, the appeals of the Assessee are dismissed under VSV Scheme.
Order pronounced in the Court on 31/05/2022 at Ahmedabad.
Sd/- Sd/- (T.R. SENTHIL KUMAR) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (True Copy) Ahmedabad; Dated 31/05/2022 Manish