Iapl/249/2009 Of Amitabh Tayal v. Commissioner Of Income Tax

Case :- INCOME TAX APPEAL No. - 249 of 2009 Appellant :- Amitabh TayalRespondent :- Commissioner Of Income TaxCounsel for Appellant :- S.K.Garg,Ashish BansalCounsel for Respondent :- S.S.C.I.T.,Praveen Kumar AND Case :- INCOME TAX APPEAL No. - 66 of 2010 Appellant :- The Commissioner Of Income Tax AllahabadRespondent :- Sh.Amitabh Tayal 6 Prayag Street AllahabadCounsel for Appellant :- S.S.C.I.T.Counsel for Respondent :- S.K.Garg,Ashish Bansal Hon'ble Naheed Ara Moonis,J.Hon'ble Saumitra Dayal Singh,J. 1. Heard Shri Ashish Bansal, learned counsel for the assesseeand Shri Praveen Kumar, learned counsel for the revenue. 2. These income tax appeals are pending before this Court - oneat the instance of the assessee and the other at the instance ofthe revenue. 3. Earlier, the Income Tax Appellate Tribunal (in short, 'theTribunal') had, by order dated 16.03.2009, dismissed theassessee's appeal being I.T.A. No. 311/A/2008. Against thatorder, the assessee filed Income Tax Appeal No. 249 of 2009.At the same time, the assessee appears to have also filed amiscellaneous application being M.A. No. 14/A/2009 withrespect to the final order of the Tribunal dated 16.03.2009passed in I.T.A. No. 311/A/2008. That M.A. came to be allowedvide order dated 11 September 2009. Being aggrieved, therevenue has preferred I.T.A No. 66 of 2010, before this Court. 4. We have perused the record of the two appeals and we findthat there is no stay order operating either in favour of theassessee or in favour of the revenue in either of the aforesaidtwo appeals, pending before this Court. 5. It is also an admitted fact that during the pendency of thesetwo appeals, the assessee had applied for and was issuedcertificate (Form-3) dated 3 March 2021 under the Direct TaxVivad Se Vishwas Act, 2020. A copy of that certificate has beenannexed with the withdrawal application filed in I.T.A. No. 249of 2009 by way of Annexure-2. 6. In view of the facts noted above, the certificate (Form-3) has been issued on the assumption that the assessee's appeal beingI.T.A. No. 311/A/2008 was pending before the Tribunal. 7. Having heard learned counsel for the parties and havingperused the record, we find that appraisal made by the PrincipalCommissioner, Income Tax, Allahabad has rightly treated theassessee's I.T.A. No. 311/A/2008 to be pending before theTribunal. It is so because on the date of issuance of thecertificate, M.A. No. 14/A/2009 stood allowed vide order dated11 September 2009 and there is no stay order operating againstthat order. What fate that order in I.T.A No. 66 of 2010 mayhave met, may only remain a question in the realm ofuncertainty. As a fact, it cannot be denied that, as on date, theoriginal order of the Tribunal dated 16.03.2009 stood set asideby the Tribunal and, therefore, the appeal was pending. 8. With the above observation and in view of the fact that thecertificate has already been issued under the Direct Tax VivadSe Vishwas Act, 2020, I.T.A. No. 249 of 2009 is dismissed aswithdrawn while I.T.A. No. 66 of 2010 is dismissed asinfructuous. Order Date :- 4.8.2021AHA