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Facts
The assessee, 31 Infotech Digital BPS Limited, filed an appeal against an order of the Commissioner of Income-tax (Appeals) for the Assessment Year 2010-11. The assessee subsequently settled the issue under the Vivad Se Vishwas Scheme, 2024 and requested to withdraw the appeal.
Held
The Income Tax Appellate Tribunal dismissed the appeal as withdrawn, as requested by the assessee. The Tribunal granted liberty to the assessee to revive the appeal if the VSVS application fails to mature, with the Registry not insisting on condonation of delay for recalling the order if the delay is due to the VSVS outcome communication.
Key Issues
Whether an appeal can be withdrawn following settlement under the Vivad Se Vishwas Scheme; and the conditions under which such a withdrawn appeal can be revived.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
Before: SHRI S.RIFAUR RAHMAN & SHRI ANUBHAV SHARMA
(Assessment Year: 2010-11) 3I Infotech Digital BPS Limited, vs. DCIT, Circle 25 (1), (formerly known as 3I Infotech BPO Ltd.) New Delhi. The Lower Ground Floor, Building No.E-1, Jhandewalan Extension, Delhi – 110 055. (PAN : AAACL0415D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Aman Garg, Advocate REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 05.05.2025 Date of Order : 05.05.2025 O R D E R
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
This appeal has been filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)-13, New Delhi dated 20.08.20`8 for the Assessment Year 2010-11.
At the outset, ld. AR for the assessee has submitted that since the assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’), hence, the assessee wishes to withdraw the instant appeal. In this behalf, the Ld. AR for the assessee submitted Form 1 filed before the authorities. Ld. DR did not controvert the aforesaid proposition. In view of the aforesaid, appeal of the assessee is dismissed as withdrawn.
Liberty is granted to the Assessee to revive appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee seeks to restore the appeal in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Revenue. M/s. Nannusamy Mohan (HUF) vs. ACIT in T.C.A. No.372 of 2020 decided on 16.10.2020 by Hon’ble Madras High Court.] 4. In the result, appeal of the assessee is dismissed in the terms aforesaid. Order pronounced in the open court on this 5th day of May, 2025 after the conclusion of hearing.