GIVAUDAN (INDIA) PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE 3(1)(1), BENGALURU

PDF · subscribers
ITA 38/BANG/2024Status: DisposedITAT Bangalore31 January 2025AY 2014-15Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed under the DTVSV scheme and obtained Form-2. Since the matter was being resolved under this scheme, the Tribunal found no purpose in keeping the appeal pending and accordingly dismissed it.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2014-15. During the proceedings, the assessee submitted that they have filed for settlement under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, and obtained the necessary forms.

What were the issues?

Whether the appeal should be dismissed in light of the assessee opting for settlement under the Direct Tax Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

For Appellant: Shri Manju Prasad, Advocate
For Respondent: Ms. Neera Malhotra, CIT-DR

ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER

This appeal filed by the assessee is against the order passed by the ld. CIT(A) – 12 in DIN No. ITBA/APL/S/250/2023-24/1057757236(1), Bangalore dated 07/11/2023 for the assessment year 2014-15.

2.

At the outset, during the course of the proceedings before us, the ld. Authorized Representative (AR) of the Assessee submitted that the Assessee has filed declaration in Form-1 as prescribed under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, before the Competent Authority for settling

Page 2 of 3 IT(TP)A No. 38/Bang/2024 the tax dispute in the appeal on hand. It was further submitted by the ld. AR that the assessee has obtained Form-2 determining the tax to be paid under the Direct Tax Vivad se Vishwas Scheme (DTVSV), 2024, from the Competent Authority. Accordingly, the ld. AR submitted that these filings are in process under the said scheme, which aims to resolve the tax dispute.

3.

The Learned Departmental Representative (DR) confirmed the submission of the AR and raised no objection to the dismissal of the appeal in light of the ongoing settlement process under DTVSV, 2024.

4.

Considering the submission of the parties and in view of the fact that Form-1 has been filed under DTVSV, 2024 and Form-2 has been issued, we find that no purpose would be served by keeping this appeal pending before the Tribunal. Accordingly, this appeal is dismissed as the issue is being resolved under the Direct Tax Vivad se Vishwas Scheme, 2024.

5.

However, before parting it is clarified that in the event the Competent Authority under DTVSV, 2024, for any reason, deems the settlement to be non- operative or invalid, the Assessee shall be at liberty to approach the Tribunal by filing a suitable application for restoration of the appeal to its original number as per the provisions of law.

6.

In the result, the appeal filed by the Assessee is hereby dismissed under DTVSV 2024. Order pronounced in the open court on 31st January, 2025.

Recent GST High Court judgments

Search GST case law →