SPRUCE ENTERPRISES PRIVATE LIMITED,ICHALKARANJI vs. DCIT-CPC-TDS, GHAZIABAD

PDF · subscribers
ITA 2831/PUN/2024Status: DisposedITAT Pune12 March 2025AY 2020-21Bench: DR. MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 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 the Vivad Se Vishwas scheme and had filed Form No.1. Considering this and the passage of time, the Tribunal treated the appeals as withdrawn.

What were the facts?

The assessee filed 23 appeals against orders levying late fee. The assessee had opted for settlement under 'The Direct Tax Vivad Se Vishwas 2024' and filed Form No.1. No one appeared on behalf of the assessee during the hearing.

What were the issues?

Whether the appeals filed by the assessee should be treated as withdrawn due to opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 234E

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: DR. MANISH BORAD & SHRI VINAY BHAMORE

For Respondent: Shri Arvind Desai, Addl.CIT DR
Hearing: 03.03.2025Pronounced: 12.03.2025

Assessee by : None Department by : Shri Arvind Desai, Addl.CIT DR Date of hearing : 03.03.2025 Date of pronouncement : 12.03.2025 O R D E R PER BENCH : The captioned 23 appeals filed by the assessee are directed against the separate orders passed by National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) which inturn are arising out of the respective Intimation Orders levying late fee u/s.234E of the Act.

2.

When the appeals was called for, none appeared on behalf of the assessee despite due service of notice of hearing. However the assessee has filed the letters dated 29.01.2025 intimating that the assessee has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ for settlement of the dispute and has submitted Form No.1 in all these appeals on 31st December, 2024 and Spruce Enterprises Pvt. Ltd., awaiting for issuance of Form No.2 from the concerned Commissioner of Income Tax .

3.

Ld. Departmental Representative has no objection if the appeals filed by the assessee are treated as ‘withdrawn’, however, in case the dispute is not settled for any reason, the assessee may be given liberty to revive the appeals.

4.

In view thereof, considering that the assessee for settlement of the dispute has opted under ‘The Direct Tax Vivad Se Vishwas 2024’ by filing Form No.1 on 31.12.2024 and since almost two months had already elapsed from the date of filing Form No.1, it is presumed that further proceedings would have been carried out, we treat the appeals by the assessee as withdrawn. However, it is made clear that in case the applications of assessee is rejected under Vivad Se Vishwas Scheme, 2024 for any reason, the assessee is at liberty to move Miscellaneous Applications for recalling of the appeals in accordance with law.

5.

In the result, all the 23 appeals of the assessee are dismissed as ‘Withdrawn’.

More judgments on Section 234E

All 4,792 judgments and leading authorities on Section 234E →

Recent GST High Court judgments

Search GST case law →