SRI BARUN GUPTA,KOLKATA vs. I.T.O., WARD - 10(1), KOLKATA

ITA 2009/KOL/2024Status: DisposedITAT Kolkata12 February 2025AY 2011-20123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that as per S. No. 10 of the Guidance Note 1/2024 on the Direct Tax Vivad se Vishwas Scheme, 2024, and specifically section 91(2) of the Scheme, appeals before the ITAT are deemed to be withdrawn from the date of issue of the certificate by the Designated Authority. Furthermore, section 91(3) requires the taxpayer to withdraw appeals and furnish proof. Since the assessee had availed the VSV Scheme and provided proof of opting for it, the Tribunal permitted the withdrawal. The appeal was accordingly dismissed as withdrawn.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 of the appeal.

What were the facts?

The appeal was filed by the assessee, Sri Barun Gupta, against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi, passed under section 250 of the Income Tax Act, 1961, for Assessment Year 2011-12. This order was passed against an earlier order dated 08.12.2018, which was passed under section 147/143(3) of the Act. The assessee informed the Tribunal that he had availed the Vivad se Vishwas, 2024 scheme and had received Form-2 on 28.01.2025, acknowledging receipt under section 92(1) of the Direct Tax Vivad se Vishwas Act. The assessee contended that the appeal had become infructuous and should be withdrawn.

What were the issues?

1. Whether the appeal is infructuous and liable to be withdrawn due to the assessee availing the Vivad se Vishwas, 2024 scheme? Assessee's Contention: The assessee argued that having opted for the Vivad se Vishwas scheme and received Form-2, the appeal before the Tribunal has become infructuous and should be withdrawn. They relied on the provisions of the Vivad se Vishwas scheme, specifically mentioning that appeals before the ITAT are deemed to be withdrawn upon the issuance of a certificate by the Designated Authority. Revenue's Contention: The Ld. DR did not object to the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 143(3),Section 92,Section 91(2),Section 91(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SONJOY SARMA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2011-12 dated 31.07.2024, which has been passed against the order u/s 147/143(3) of the Act, dated 08.12.2018. 2. At the outset, it was informed by the Ld. AR that the assessee has availed the Vivad se Vishwas, 2024 scheme and the Ld. PCIT

I.T.A. No.:

The order continues below.

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