J.L. INFRASTRUCTURE PVT. LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-2(2), CHENNAI

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ITA 1911/CHNY/2025Status: DisposedITAT Chennai17 October 2025AY 2017-18Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri Ratnesh Nandan Sahay (Accountant Member)4 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, noting that the assessee had opted for the Vivad-se-Vishwas Scheme. The Assessing Officer was directed not to give effect to the CIT(A)'s order, as it would be deemed not passed in light of the settlement.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) dated 24.06.2025. During the hearing, the assessee produced Form 2 under the Vivad-se-Vishwas Scheme 2024, opting for settlement of the tax dispute.

What were the issues?

Whether the appeal can be dismissed as withdrawn when the assessee opts for settlement under the Vivad-se-Vishwas Scheme.

Which sections of the Income-tax Act were involved?

24.06.2025

AI-generated summary — verify with the full judgment below

Before: Shri S.S. Viswanethra Ravi & Shri Ratnesh Nandan Sahay

Hearing: 17.10.2025Pronounced: 17.10.2025

PER RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is directed against the order dated 24.06.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi, for the assessment year 2017-18.

2.

When the appeal was taken up for hearing, the ld. AR Shri K. Balasubramanian, Advocate placed on record Form 2 vide DIN/ Acknowledgement No. 805919701100925 issued by the ld. PCIT, having opted for the Vivad-se-Vishwas Scheme 2024 towards settlement of pending tax dispute and accordingly prayed to dismiss the appeal as withdrawn. He further prayed to issue a direction to the Assessing Officer not to pass any order giving effect to CIT(A)’s direction and drew our attention to para 5 (vi) at page 5 of the impugned order.

3.

The ld. DR Shri N. Madan Kumar, JCIT did not object for the same.

4.

Considering the above, we dismiss the appeal as withdrawn in view of issuance of Form 2 by the ld. PCIT and also directed the Assessing Officer not to give any effect order in terms of the directions of the ld. CIT(A) vide order dated 24.06.2025 vide para 5(vi) of the impugned order. In case, any order is passed by the Assessing Officer in pursuance of the directions of the ld. CIT(A), the said order should be treated as deemed to have been not passed and it is held to be invalid in view of issuance of Form 2 on account of settling the disputed tax under VSVS 2024 Scheme. Thus, the appeal of the assessee is dismissed as withdrawn with the above directions.

5.

In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 17th October, 2025 at Chennai.

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