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Facts
The Revenue filed an appeal against the CIT(A)'s order for AY 2014-15. During the pendency of the appeal, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and filed the necessary form.
Held
The Tribunal noted that the assessee had opted for the DTVSVS Scheme, which aims to reduce litigation. Therefore, the appeal was treated as withdrawn and dismissed without adjudicating on merits.
Key Issues
Whether the appeal is to be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH, AHMEDABAD
Before: SHRI T.R. SENTHIL KUMAR & SHRI NARENDRA PRASAD SINHA
O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:
This appeal is filed by the Revenue against order dated 29.03.2019, passed by the CIT(A), Gandhinagar, Ahmedabad for the Assessment Year 2014-15.
This matter was heard on 16.04.2025 and kept for orders. Thereafter, the assessee filed a letter dated 28th April, 2025, informing that the assessee has opted for “Direct Tax Vivad Se Vishwas Scheme, 2024” and also filed copy of Form No.1 under the said Scheme. The matter was fixed for clarification on 06.05.2024 when Shri Kushal Fofaria, Ld. AR of (A.Y. 2014-15) ITO vs. Smt. Payalben Rameshbhai Desai Page 2 of 3 the assessee submitted that since the assessee had opted for settlement of tax disputes for the A.Y. 2014-15 under DTVSVS, 2024, the present appeal filed by the Department does not survive.
Per contra, Shri B.P. Srivastava, the Ld. Sr. DR submitted that the appeal may be restored in case the application filed by the assessee under DTVSVS is rejected for any reason.
We have considered the rival submissions. It is found that the assessee has filed Form 1 under DTVSVS, 2024 on 28th April, 2025 wherein reference of appeal no. ITA 882/Ahd/2019 filed by the Department is appearing. As the objective of the ‘DTVSV Scheme’ is to reduce pending income tax litigations, we do not deem it necessary to adjudicate this pending appeal of the Revenue on merits. In view of the assessee having opted for DTVSVS, 2024, the present appeal is treated as withdrawn and dismissed. However, in the event the assessee fails to avail the benefit of DTVSV Scheme for any reason, then the Revenue will be at liberty to seek restoration of the original appeal for hearing before the Tribunal in accordance with law.
In the result, the appeal filed by the Revenue is dismissed as withdrawn.
Order pronounced in the open Court on this 20th May, 2025.