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Facts
The assessee's appeals for Assessment Years 2010-11 and 2011-12, arising from assessment orders under Section 143(3), were initially dismissed for non-prosecution. Following a Miscellaneous Application, the ex-parte dismissal orders were recalled, and the appeals were 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 Vivad Se Vishwas Scheme applications within six weeks. The appeals are dismissed as withdrawn, with the liberty granted to the assessee to restore them by filing a fresh application if the VSVS applications are rejected by the Competent Authority.
Key Issues
Whether appeals, after being restored from an ex-parte dismissal, should be dismissed as withdrawn due to the assessee's application under the Direct Tax Vivad Se Vishwas Scheme, pending a decision from the Competent Authority on the scheme application.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
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.