What did the Tribunal hold?

The Tribunal found it appropriate to dismiss the appeals as withdrawn, considering the assessee's option to resolve the dispute under the VSV Scheme. The liberty to restore the appeals was granted if the scheme application did not materialize.

The assessee filed four appeals against the orders of the CIT(A). The assessee opted to resolve the disputes under the Vivad Se Vishwas Scheme-2024. However, the issuance of Form-2 is pending.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme, pending finalization of the scheme application.

Flowerbloom Chs Ltd, Andheri West vs Addl/JCIT (A)-2, Guwahati | ITAT Mumbai 2025

Income Tax Appellate Tribunal, “SMC” BENCH

Before: SHRI PAWAN SINGH, JUDICIALMEMBER & SHRI GIRISH AGRAWAL

Hearing: 27.03.2025Pronounced: 28.03.2025

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: These four appeals filed by assessee are against the orders of Ld. CIT(A), Guwahati, vide order Nos.–

i) ITBA/APL/S/250/2024-25/1070970375(1) ii) ITBA/APL/S/250/2024-25/1070971500(1) iii) ITBA/APL/S/250/2024-25/1070972947(1) iv) ITBA/APL/S/250/2024-25/1070974098(1) dated 06.12.2024, passed against the assessment orders by Central Processing Centre, Bengaluru, u/s. 143(1) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 09.05.2017, 31.05.2019, 05.05.2020 and 25.11.2021 for Assessment Years 2015-16, 2018-19, 2019-20 and 2020-21, respectively.

Assessee has placed on record a written submission dated 06.03.2025, wherein it has opted to resolve the dispute in this appeal under Vivad Se Vishwas Scheme-2024’ (VSV, 2024 scheme). In the submission, assessee has submitted as under:

“We wish to inform you that we have already filed applications under the Vivad Se Vishwas Scheme and are waiting for the outcome of the applications from the Income Tax Department. In case our applications are approved, we will pay the said taxes as per the Form 2 issued by the Income Tax Department as per the Scheme.”

2.1. In this respect, ld. DR was directed to furnish a report from the ld. Assessing Officer for which status report was placed on record. According to this report, it is stated that issuance of Form-2 is pending, against the Form-1 filed by the assessee under the VSV Scheme for all the four years under consideration.

Considering the facts on record and the material placed on record, we find it appropriate to dismiss the appeal as withdrawn, pursuant to the option availed by assessee for resolving the dispute in this appeal under VSV, 2024. Accordingly, appeals of the assessee are dismissed with a liberty to restore / revive the appeals, in case the

In the result, all the four appeals of the assessee are dismissed.

Order is pronounced in the open court on 28 March, 2025

FLOWERBLOOM CHS LTD,ANDHERI WEST, MUMBAI vs. ADDL/JCIT (A)-2, GUWAHATI

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