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Facts
The assessee filed 23 appeals against intimations levying late fees under Section 234E of the Income-tax Act. During the appeal proceedings, the assessee informed the Tribunal that they had opted for settlement under "The Direct Tax Vivad Se Vishwas Act, 2024" by filing Form No.1 and were awaiting Form No.2.
Held
Considering the assessee's application under the Vivad Se Vishwas Act, the Tribunal treated all 23 appeals as withdrawn. The Tribunal also granted liberty to the assessee to file Miscellaneous Applications for recalling the appeals in case their application under the Vivad Se Vishwas Act, 2024, is rejected for any reason.
Key Issues
The primary issue was the appropriate course of action for multiple appeals when the assessee opts for dispute resolution under "The Direct Tax Vivad Se Vishwas Act, 2024" during the pendency of the appeals.
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 Departmental Representative has no objection if the appeals filed by the assessee are treated as ‘withdrawn’, however, in case the dispute is not settled for any reason, the assessee may be given liberty to revive the appeals.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’.