UMESH MURLIDHAR KANTUTE,DOMBIVALI vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

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ITA 5928/MUM/2024Status: DisposedITAT Mumbai06 January 2025AY 2017-20183 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 noted that the assessee had opted for settlement of the dispute for the assessment year under appeal under the Vivad Se Vishwas Scheme and had filed the requisite Form 1 DTVSV, 2024. The revenue did not object to this submission. In view of these facts, the Tribunal held that the appeal filed by the assessee stands dismissed as withdrawn. The Tribunal also granted liberty to the assessee to get the appeal restored in case the declaration filed under the scheme is not accepted for any reason. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Umesh Murlidhar Kantute, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Mumbai Bench, against the order of the National Faceless Appeal Centre (NFAC), Delhi, for Assessment Year 2017-18. The appeal was filed challenging the order passed under section 250 of the Income Tax Act, 1961. During the proceedings, the assessee submitted a letter dated 13.12.2024, stating that they had opted for settlement of the dispute under the Vivad Se Vishwas Scheme (VVS Scheme) and had filed the requisite Form 1 DTVSV, 2024. The assessee enclosed the acknowledgment of Form 1 DTVSV. The revenue did not object to this submission.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn in light of the assessee opting for settlement under the Vivad Se Vishwas Scheme. Assessee's contention: The assessee has opted for settlement under the Vivad Se Vishwas Scheme and has filed the requisite Form 1 DTVSV, 2024, and is awaiting further proceedings. Therefore, the appeal should be dealt with accordingly. Revenue's contention: The revenue agreed that the assessee has opted for the Vivad Se Vishwas Scheme and filed Form 1 DTVSV, 2024. The revenue submitted that the case may be dismissed as the assessee has opted for the scheme and agreed to the disposal of the appeal under the scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “F”, MUMBAI

Before: SHRI OM PRAKASH KANT & SHRI RAJ KUMAR CHAUHAN

For Respondent: Ms. Kanpuriya Damor
Pronounced: 06.01.2025

O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal is filed by the appellant/assessee against the order of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the “CIT(A)”], passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] dated 24.09.2024.

2.

At the outset, it is noticed that assessee has filed a letter dated 13.12.2024 stating therein that assessee has already opted for settlement of dispute for the year under Vivad Se Vishwas Scheme (VVS Scheme) announced in the 2024 Budget by the Hon’ble Finance Minister and assessee has filed the requisite Form 1 DTVSV (Vivad Se Vishwas Scheme) and awaiting for further proceeding, therefore enclosed acknowledgement of Form 1 DTVSV, 2024.

3.

The same was not objected by Ld. DR and submitted that the case may be dismissed as the assessee has already opted the Vivad Se Vishwas Scheme and has filed Form 1 DTVSV, 2024. Ld. DR further submitted that even though the assessee has moved an application for adjournment, but has agreed to disposal of the appeal under Vivad Se Vishwas Scheme, therefore appeal of the assessee be dismissed.

4.

We have heard the rival submissions and examined the record. We find that assessee has already opted for settlement of dispute for the year under Vivad Se Vishwas Scheme (VVS Scheme) and has filed the requisite Form 1 DTVSV, 2024 (Vivad Se Vishwas Scheme) which are enclosed as Annexure-1. Therefore in view of foregoing, the appeal of the assessee stands dismissed as withdrawn with a liberty to the assessee to get the appeal restored in case the declaration filed under the scheme is not accepted, for whatever reasons.

5.

In the result, appeal filed by the assessee is dismissed as withdrawn in above terms.

Order pronounced in the open court on 06.01.2025.

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