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Facts
The assessee's appeal was delayed by 445 days. The assessee sought to opt for the Vivad Se Vishwas (VSV) Scheme, 2024, and requested the appeal be dismissed as withdrawn to pursue settlement under the scheme. The Revenue had no objection to the withdrawal.
Held
The Tribunal noted that as per Section 91(2) of the DTVSV Scheme, 2024, pending appeals are deemed withdrawn upon issuance of a certificate under Section 92(1). The Tribunal accordingly dismissed the appeal as withdrawn at the assessee's request.
Key Issues
Whether the appeal can be dismissed as withdrawn by the assessee to pursue settlement under the Vivad Se Vishwas Scheme, and the procedural requirements for such withdrawal under the scheme.
Sections Cited
250, 91(2), 92(1), 92, 93
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Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE
Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY
PER KESHAV DUBEY, JUDICIAL MEMBER:
This appeal at the instance of the assessee is directed against the order of the ld. CIT(A)/NFAC, Delhi dated 4.5.2023 vide DIN & Order No. ITBA/NFAC/S/250/2023-24/1052609869(1) passed u/s 250 of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2019-20.
The assessee has raised 6 grounds of appeal.
At the outset, there is a delay of 445 days in filing the appeal before this Tribunal. The assessee has filed an application for condonation of delay along with an affidavit dated 16.9.2024 stating Doberman Security Solutions Private Limited, Bengaluru Page 2 of 4 the reasons for the delay. Further, on 22.1.2025 when the case was listed for hearing, the ld. A.R. of the assessee mentioned before this bench that the assessee intends to opt for the direct tax Vivad Se Vishwas Scheme, 2024. Further, ld. A.R. also submitted that as per the VSV Scheme, 2024, if the Hon’ble Bench condones the delay in filing the appeal before the ITAT, the assessee will become eligible for the VSVS, 2024. The ld. DR on the other hand filed a written submission on 22/01/2025 by stating that as the appeal before the ITAT along with application of condonation of delay has been filed subsequent to 22/07/2024, even if the delay before ITAT is condoned by the Hon’ble Bench, the assessee is still not eligible for the VSV Scheme, 2024. However, this Tribunal vide order sheet dated 22.1.2025, condoned the delay in filing the appeal before this Tribunal and accordingly the matter was listed for final hearing on 17.6.2025.
At the outset, the ld. A.R. for the assessee drew our attention to an email dated 12.06.2025 of the AR of the assessee wherein it is submitted that the assessee had opted to settle the case under VSVS, 2024 and accordingly the assessee had filed the Form 1 DTVSV 2024 for the settlement of the disputes under the Direct Tax Vivad se Vishwas, 2024 on 11.3.2025 and the ld. CIT has not yet issued Form-2. The ld. AR also requested to grant an adjournment as the Form No.-2 is still awaited. In the alternative, the ld. AR of the assessee requested that the appeal filed by the assessee may be dismissed as withdrawn with a liberty to reinstate in case the assessee does not succeed in VSV Scheme, 2024.
The ld. D.R. on the other hand has no objection for withdrawal of the appeal as the assessee has already opted for DTVSV 2024 and filed the Form No.-1 on 11.3.2025.
We have heard the rival submissions and perused the materials available on record. As per the provisions of section 91(2) of the DTVSV Scheme, 2024, any appeal pending before the ITAT or CIT(A) in respect of disputed interest or disputed penalty or disputed fee or tax arrears shall be deemed to have been withdrawn upon the issuance of certificate u/s 92(1) of the DTVSV Scheme, 2024.
6.1 On going through the form-1 filed on 11.3.2025 under DTVSV, 2024, we find that the assessee has already opted for VSVS, 2024. Further, we also take a note of the fact that Form No.2 i.e. Certificate under sub-section (1) of section 92 of the Finance (2) Act, 2024, is not yet issued by the ld. Commissioner of Income Tax. Further, on receipt of Form-2, the assessee has to file Form No.3 DTVSV 2024 i.e. intimation of payment under sub- section (2) of section 92 of the Finance (2) Act, 2024 and accordingly the Form No.4 i.e. Order for full & final settlement of tax arrears under sub-section (2) of section 92 r.w.s. 93 of the Finance (2) Act, 2024 is to be issued by the ld. CIT. This Being so, we, accordingly, at the request of the ld. A.R. of the assessee dismiss this appeal of the assessee as withdrawn.
6.2. The assessee is given liberty that in case if the dispute is not settled under VSVS,2024, the application may be made for recall of this order in accordance with law.