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Facts
The assessee filed an appeal against the order of the ADDL/JCIT(A)-2, Mumbai for AY 2015-16. The assessee did not appear before the Tribunal but submitted a letter indicating they had opted for the Direct Tax Vivad se Vishwas Scheme, 2024 and Form-2 had been issued.
Held
The Tribunal noted that as per the DTVSV Scheme, appeals pending before ITAT are deemed withdrawn upon issuance of the certificate. Since Form-2 (Certificate u/s 92(1) of the Finance Act, 2024) was issued, the appeal was dismissed as withdrawn.
Key Issues
Whether the pending appeal is to be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme and a certificate being issued.
Sections Cited
250, 91(2), 92(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B’’ BENCH: BANGALORE
Before: SHRI LAXMI PRASAD SAHU & SHRI KESHAV DUBEY
PER KESHAV DUBEY, JUDICIAL MEMBER:
This appeal at the instance of the assessee is directed against the order of the ld. ADDL/JCIT(A)-2, Mumbai dated 30/07/2024 vide DIN & Order No. ITBA/APL/S/250/2024-25/1067154474(1) for the assessment year 2015-16 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”).
None appeared on behalf of the assessee. However, on going through the record, we find a letter dated 26.12.2024 filed on 27.12.2024 for the assessment year 2015-16 wherein it is submitted that the assessee has filed the Form 1 DTVSV 2024 for Rajashekar Yegavakote Laxminarasappa, Bangalore Page 2 of 3 the settlement of the disputes under the Direct Tax Vivad se Vishwas, 2024 and ld. CIT has already issued the Form-2. Accordingly the assessee requested to take appropriate step to dispose the appeal.
Ld. D.R. on the other hand has no objection for the request of disposal of the appeal made by the assessee as the assessee has already opts for DTVSV 2024.
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CIT(A) in respect of disputed interest or disputed penalty or disputed fee or tax arrears shall be deemed to have been withdrawn upon the issuance of certificate u/s 92(1) of the DTVSV Scheme, 2024.
4.1 On going through the letter along with the enclosures filed on 27/12/2024, we find that the Form No.2 i.e. Certificate under sub- section (1) of section 92 of the Finance (2) Act, 2024, is already issued by the ld. Principal Commissioner of Income Tax on 20.12.2024. Being so, we, accordingly, as per the request letter dated 26.12.2024 filed on 27.12.2024 for the assessment year 2015-16, dismiss this appeal of the assessee as withdrawn with a liberty to reinstate the appeal if the assessee’s application under the DTVSV Scheme, 2024 is not accepted for any reason.