The Commissioner of Income-tax, Non Corporate Circle 10(1), Chennai v. Ankita
[Citation -2020-LL-1105-47]

Citation 2020-LL-1105-47
Appellant Name The Commissioner of Income-tax, Non Corporate Circle 10(1), Chennai
Respondent Name Ankita
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 05/11/2020
Assessment Year 2013-14
Judgment View Judgment
Keyword Tags vivad se vishwas scheme • imposition of penalty • condonation of delay • designated authority • declaration


T.C.A.No.254 of 2020 IN HIGH COURT OF JUDICATURE AT MADRAS DATED : 05.11.2020 CORAM HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN T.C.A.No.254 of 2020 Commissioner of Income Tax, Non Corporate Circle 10(1) Chennai. .. Appellant Versus Smt Ankita Door No.1089, B-1201, Sankheshwara Serenity, Poonamallee High Road, Vepery, Chennai, PAN:ALSPA 9931 D .. Respondent Prayer:- This Tax Case Appeal filed under Section 260 of Income Tax Act, 1961 against order of Income Tax Appellate Tribunal, ''D'' Bench, Chennai dated 16.12.2019 passed in I.T.A.No.3142/Chny/2018 relating to Assessment Year 2013-14. For Appellant : Mr.M.Swaminathan Senior Standing counsel assisted by Ms.V.Pushpa Junior Standing counsel For Respondent : Mr.Ashokpathi For M/s.Pass Associates JUDGMENT http://www.judis.nic.in1/6 T.C.A.No.254 of 2020 [Order of Court was made by T.S.SIVAGNANAM, J.] This appeal has been filed by Revenue under Section 260 of Income Tax Act, 1961 ('the Act' for brevity), is directed against order dated 16.12.2019 passed by Income Tax Appellate Tribunal 'D' Bench, Chennai ('the Tribunal' for brevity) in I.T.A.No.3142/Chny/2018 for Assessment Year 2013-14. This appeal was admitted on 01.09.2020 on following Substantial Questions of Law: 1. Whether Income Tax Appellate Tribunal was right and justified in setting aside order passed by assessing officer to re-examine matter when assessing officer has already duly examined matter before passing assessment order? 2. Whether Income Tax Appellate Tribunal was right in justified in remitting issue back to file of assessing officer and shifting onus to Revenue with direction that assessing officer shall bring on record role of assessee in promoting company and relationship of assessee, if any with promotors, role of assessee in inflating price of shares etc., 2. We have heard Mr.M.Swaminathan, learned Senior Standing http://www.judis.nic.in2/6 T.C.A.No.254 of 2020 counsel assisted by Ms.V.Pushpa, learned Junior Standing counsel for appellant/Revenue and Mr.Ashok Pathi for M/s.Pass Associates, learned counsel for respondent/assessee. 3. learned counsel for respondent / assessee, on instructions, submitted that respondent / assessee intends to avail benefit of Vivad Se Vishwas Scheme ('VVS Scheme' for brevity) and in this regard, assessee is taking steps to file application / declaration in Form No.I. 4. It may not be necessary for this Court to decide Substantial Questions of Law framed for consideration on account of certain subsequent developments. Government of India enacted Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto. Act of Parliament received assent of President on 17th March 2020 and published in Gazette of India on 17th March 2020. 5. In terms of said Act, assessee has been given option http://www.judis.nic.in3/6 T.C.A.No.254 of 2020 to put end to tax disputes, which may be pending at different levels either before First Appellate Authority or before Tribunal or before High Court or before Hon'ble Supreme Court of India. Under Section 2(j) disputed tax has been defined. In terms of Section 3, where declarant means person, who files declaration under Section 4 on or before last date files declaration to designated authority in accordance with provisions of Section 4 in respect of tax arrears, then, notwithstanding anything contained in Income Tax Act or any other law for time being in force, amount payable by declarant shall be determined in terms of Section 3(a-c) thereunder. 6. First Proviso to Section 3 states that in case, where Appeal or Writ Petition or Special Leave Petition is filed by Income Tax authority on any issue before Appellate Forum, amount payable shall be one-half of amount in table stipulated in Section 3 calculated on such issue, in such manner as may be prescribed. second proviso deals with cases, where matter is before Commissioner (Appeals) or before Dispute Resolution Panel. third proviso deals with cases, where issue is pending before Income Tax Appellate Tribunal. http://www.judis.nic.in4/6 T.C.A.No.254 of 2020 filing of declaration is as per Section 4 of Act and particulars to be furnished are also mentioned in Sub Sections of Section 4. Section 5 of Act deals with time and manner of payment and Section 6 deals with Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases. Section 9 of Act deals with cases, where Act 3 of 2020 will not be applicable. 7. As observed, assessee is given liberty to restore this appeal in event ultimate decision to be taken on declaration to be filed by assessee under Section 4 of said Act is not in favour of assessee. If such prayer is made, Registry shall entertain prayer without insisting upon any application to be filed for condonation of delay in restoration of appeal and on such request made by assessee by filing Miscellaneous Petition for Restoration, Registry shall place such petition before Division Bench for orders. 8. In light of above, we direct respondent / assessee to file Form No.I on or before 02.12.2020 and competent authority T.S.SIVAGNANAM, J. AND http://www.judis.nic.in5/6 T.C.A.No.254 of 2020 V.BHAVANI SUBBAROYAN, J. Kak shall process application / declaration in accordance with Act and pass appropriate orders as expeditiously as possible preferably within period of six (6) weeks from date on which declaration is filed in proper form. 9. With this direction, Tax Case Appeal stands disposed of with aforementioned liberty and Consequently, Substantial Questions of Law are left open. No costs. (T.S.S.,J) (V.B.S.,J) 05.11.2020 (2/4) Kak Index: Yes / No Internet: Yes / No Speaking Order/Non-Speaking Order To Income Tax Appellate Tribunal, 'D' Bench, Chennai. T.C.A.No.254 of 2020 http://www.judis.nic.in6/6 Commissioner of Income-tax, Non Corporate Circle 10(1), Chennai v. Ankita
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