SHAIKH EAUNUSH ALI,MEDINIPUR vs. ITO, WARD-40(1), KOLKATA

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ITA 715/KOL/2024Status: DisposedITAT Kolkata05 March 2025AY 2013-14Bench: ITAT/CIT(A)/ JCIT(A) are deemed to be withdrawn from the date of issue of certificate by the Designated Authority. Further as per Section 91(3) of the Scheme, the taxpayer is required to withdraw appeals and furnish proof thereof along with intimation of payment under Section 92(2) of the Scheme. Since the assessee has requested for withdrawal of the appeal, he is permitted to withdraw the same and the appeal is dismissed as withdrawn. However, if the subsequent facts warrant that the appea3 pages

AI SummaryDismissed

Facts

The assessee filed an appeal against a CIT(A) order, which arose from an assessment under Sections 147/144 of the Income Tax Act. During the hearing, the assessee's representative submitted that the assessee had opted for the Vivad se Vishwas Scheme, 2024, and requested to withdraw the appeal as Form 2 had been received.

Held

The Tribunal, noting the provisions of the Vivad se Vishwas Scheme (Sections 91(2) and 91(3)), permitted the assessee to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn, with the assessee retaining the liberty to file a Miscellaneous Application for restoration if subsequent facts warrant a merits-based hearing.

Key Issues

Whether an appeal before the Income Tax Appellate Tribunal should be dismissed as withdrawn when the assessee has opted for the Direct Tax Vivad se Vishwas Scheme.

Sections Cited

250, 147, 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

PER BENCH: This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2013-14 dated 13.02.2024, which has been passed against the assessment order u/s 147/144 of the Act, dated 29.09.2021. I.T.A. No.: 715/KOL/2024 Assessment Year: 2013-14 Shaikh Eaunush Ali.

At the outset, it was submitted by the Ld. AR that the assessee had filed Form 1 under the Vivad se Vishwas Scheme, 2024 and subsequently, Form 2 has been received by him. Since the assessee has opted for the Vivad Se Vishwas Scheme, hence the present appeal was requested to be withdrawn. The Ld. DR did not object to the withdrawal of the appeal.

As per S. No. 10 of the Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 dated 15th October, 2024, it is mentioned that as per section 91(2) of the Scheme, after filing of declaration, appeals before ITAT/CIT(A)/ JCIT(A) are deemed to be withdrawn from the date of issue of certificate by the Designated Authority. Further as per section 91(3) of the Scheme, the taxpayer is required to withdraw appeals and furnish proof thereof along with intimation of payment u/s 92(2) of the Scheme. Since the assessee has requested for withdrawal of the appeal, he is permitted to withdraw the same and the appeal is dismissed as withdrawn. However, if the subsequent facts warrant that the appeal should be heard on merits, the assessee shall be at liberty to file a Miscellaneous Application for restoration of the appeal.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 5th March, 2025. [George Mathan] [Rakesh Mishra] Judicial Member Accountant Member Dated: 05.03.2025 Bidhan (P.S.) I.T.A. No.: 715/KOL/2024 Assessment Year: 2013-14 Shaikh Eaunush Ali. Copy of the order forwarded to: