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Facts
The assessee filed 23 appeals against orders levying late fee under Section 234E of the Income-tax Act. The assessee had opted for settlement under 'The Direct Tax Vivad Se Vishwas 2024' scheme and filed Form No.1, but no one appeared on behalf of the assessee during the hearing.
Held
The Tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas scheme and, in the absence of the assessee and with no objection from the revenue, treated the appeals as withdrawn, while granting liberty to revive them if the settlement is rejected.
Key Issues
Whether the appeals can be treated as withdrawn due to the assessee opting for the Vivad Se Vishwas scheme and not appearing for the hearing.
Sections Cited
250, 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
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.
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 .
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 Departmental Representative has no objection if the appeals filed by the assessee are treated as ‘withdrawn’, however, in case the dispute is not settled for any reason, the assessee may be given liberty to revive the appeals.
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Form No.1, it is presumed that further proceedings would have been carried out, we treat the appeals by the assessee as withdrawn.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.
In the result, all the 23 appeals of the assessee are dismissed as ‘Withdrawn’.