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Facts
The assessee filed an appeal against an order of the Ld. CIT(A) for AY 2016-17. During the hearing, it was submitted that the assessee had availed the Vivad-se-Vishwas Scheme, 2024, filed necessary declarations, and wished to withdraw the appeal pending the issuance of Form No. 4.
Held
The Tribunal dismissed the appeal as withdrawn, noting that keeping it pending would serve no purpose. It was clarified that if the Designated Authority fails to issue Form No. 4 as per Section 92(2) read with Section 93 of the Scheme, the assessee retains the liberty to file an application to recall the Tribunal's order.
Key Issues
Whether an appeal should be dismissed as withdrawn when the assessee has opted for the Vivad-se-Vishwas Scheme and is awaiting the final certificate, with a provision for recalling the order if the certificate is not issued.
Sections Cited
250, 92(2), 93
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
Present for: Appellant by : Shri Abhijit Banerjee, AR Respondent by : Shri Sallong Yaden, Addl. CIT, DR Date of Hearing : 26.02.2025 Date of Pronouncement : 26.02.2025 O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2023-24/1053791241(1) dated 19.06.2023 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2016-17.
Shri Abhijit Banerjee, AR appeared on behalf of the assessee and Shri Sallong Yaden, Addl. CIT, DR appeared on behalf of the revenue.
Chittaranjan Locomotive Works Coop. Credit Society Ltd., AY: 2016-17 3. At the time of hearing, the Ld. AR has submitted that the assessee has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. It has been brought to our notice that the assessee had availed the aforesaid scheme and has duly filed the declarations in Form No.1 and also received Form No. 2 and wants to withdraw the appeal so as to file Form No.
So, we note that the assessee is waiting to file the certificate in Form 3 so that Form No. 4 from the Designated Authority can be received.
However, we keeping in view the fact that the assessee had already filed declaration in Form 1 and has opted for the Dispute Resolution Scheme (supra), there is no purpose served in keeping this appeal pending before us. Accordingly, we treat this appeal as withdrawn expecting that the Designated Authority may issue certificate in Form No. 4 in accordance with law. However, in case, if the Designated Authority does not issue Form No. 4 as per section 92(2) r.w.s. 93 of the Scheme, then the assessee is at liberty to move appropriate application to recall this tribunal’s order. With this caveat, we dismiss the appeal of the assessee as withdrawn.
In the result, the appeal of assessee is dismissed as withdrawn. Order dictated and pronounced in the open court.