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Facts
The assessee's appeals for A.Y. 2010-11 & 2011-12 against assessment orders under Section 143(3) were initially dismissed for non-prosecution but later restored. Subsequently, the assessee filed applications under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal directed the Competent Authority to consider and decide the assessee's VSVS applications within six weeks. It held that if the VSVS applications are rejected, the assessee would have the liberty to restore the appeals. Consequently, the present appeals were dismissed as withdrawn.
Key Issues
Whether the appeals should be dismissed as withdrawn given the assessee's application under the Vivad Se Vishwas Scheme, and how to proceed if the VSVS application is rejected.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: SHRI T.R SENTHIL KUMAR & SHRI MAKARAND VASANT MAHADEOKAR
O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER This two appeals are filed by the Assessee as against separate appellate orders dated 02.03.2015 & 22.09.2015 passed by the Commissioner of Income Tax (Appeals), Gandhinagar, arising out of the assessment order passed under section 143(3) of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’] relating to the Asst. Years 2010-11 & 2011-12 respectively. & 1989/Ahd/2016 Amba Industries vs. ITO Asst.Years –2010-11 & 2011-12 - 2– 2. The above appeals filed by the assessee were dismissed for non-prosecution, by passing order dated 05.07.2023. Later, the assessee filed an Miscellaneous Application No.1 & 2/Ahd/2024 and the ex-parte orders were recalled vide order dated 22.08.2024. Thus, the appeals were restored to the file of the registry. It is thereafter, the assessee filed applications under Direct Tax Vivad Se Vishwas Scheme, 2024 vide acknowledgement No.950920070300425 dated 30.04.2025. Thus, taking into consideration, the pendency of the above appeals, the Competent Authority is directed to consider and decide the VSVs applications in accordance with the Law, within six weeks period of receipt of this order. In the event, if VSVs applications are rejected by the Competent Authority, then the assessee is given liberty to restore the above appeals by filing applications in the manner known to Law. Thus, the appeals filed by the assessee are dismissed as withdrawn.
In the result, both the appeals of the assessee are dismissed.