VIJAY MITTAL,VIZAC, A.P. vs. D.C.I.T., CIR - 1(1), KOLKATA

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ITA 2403/KOL/2024Status: DisposedITAT Kolkata25 April 2025AY 2015-20163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that as per S. No. 10 of the Guidance Note 1/2024 on the Vivad se Vishwas Scheme, 2024, appeals before the ITAT are deemed to be withdrawn from the date of issue of a certificate by the Designated Authority, as per section 91(2) of the Scheme. Furthermore, section 91(3) requires the taxpayer to withdraw appeals and furnish proof. Since the assessee requested the withdrawal of the appeal, the Tribunal permitted the withdrawal and dismissed the appeal as withdrawn. The Tribunal also noted that if subsequent facts warranted a hearing on merits, the assessee would be at liberty to file a Miscellaneous Application for restoration. No specific amount in dispute was recorded. The assessment order and the CIT(A) order were not decided on merits.

What were the facts?

The assessee, Vijay Mittal, filed an appeal against the order of the Ld. Addl./JCIT(A)-1, Gurugram, passed under section 250 of the Income Tax Act, 1961, for Assessment Year 2015-16. This order was passed against the assessment order under section 143(3) of the Act, dated 14.12.2017. At the outset of the hearing, the assessee's authorized representative submitted that the assessee had filed Form 1 under the Vivad se Vishwas Scheme, 2024, and was awaiting Form 2. Consequently, the assessee requested the withdrawal of the present appeal, to which the Departmental Representative did not object.

What were the issues?

1. Whether the appeal before the Income Tax Appellate Tribunal (ITAT) is deemed withdrawn upon the filing of a declaration under the Vivad se Vishwas Scheme, 2024, as per the Scheme's provisions and guidance notes. Assessee's Contention: The assessee argued that having opted for the Vivad se Vishwas Scheme, 2024, by filing Form 1 and awaiting Form 2, the appeal should be withdrawn. The assessee relied on S. No. 10 of the Guidance Note 1/2024 on the provisions of the Direct Tax Vivad se Vishwas Scheme, 2024. Revenue's Contention: The Revenue did not object to the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 91(2),Section 91(3),Section 92(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA

Before: SRI PRADIP KUMAR CHOUBEY

order

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