ASSTT. COMMISSIONER OF INCOME TAX, FAIZABAD vs. SHRI SANTOSH KUMAR SINGH, FAIZABAD

ITA 9/LKW/2017Status: DisposedITAT Lucknow22 May 2025AY 2013-142 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue has become infructuous. This decision was based on the assessee's submission that they had opted for the Vivad Se Viswas Scheme-2024 (VSVS) and had received a certificate in Form-4 on 13th January, 2025, signifying full and final settlement of tax arrears. The Revenue's representative did not object to this submission. Consequently, the Tribunal dismissed the appeal as infructuous. As a measure of abundant caution, the Tribunal clarified that the Revenue would be at liberty to seek restoration of the appeal if it is later found that the dispute in the present appeal was not settled under the VSVS. The operative direction was to dismiss the appeal.

What were the facts?

The Revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT), Lucknow Bench, for the assessment year 2013-14, challenging an order dated 30/03/2016 passed by the Commissioner of Income Tax (Appeals). During the hearing, the assessee's counsel submitted that the assessee had opted for the Vivad Se Viswas Scheme-2024 (VSVS) and a certificate in Form-4 was issued on 13th January, 2025, for the full and final settlement of tax arrears. The assessee requested that the Revenue's appeal be dismissed as infructuous. The Departmental Representative for the Revenue raised no objection. The ITAT noted that a copy of Form No. 4 was enclosed.

What were the issues?

1. Whether the appeal filed by the Revenue has become infructuous due to the assessee opting for the Vivad Se Viswas Scheme-2024 (VSVS)? Assessee's contention: The assessee argued that having opted for the VSVS and received a settlement certificate, the appeal filed by the Revenue has become infructuous and should be dismissed. The assessee relied on the issuance of Form-4 on 13th January, 2025, as evidence of full and final settlement. Revenue's contention: The Revenue, through its learned Departmental Representative, expressed no objection to the assessee's submission and the consequent dismissal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH B, LUCKNOW

Before: SHRI SUDHANSHU SRIVASTAVA & SHRI ANADEE NATH MISSHRA

For Appellant: Shri R. K. Agarwal, CIT (D.R.)

has been filed by Revenue for assessment year 2013-14 against impugned appellate order dated 30/03/2016 of Commissioner of Income Tax (Appeals) [“CIT(A)”] for short].

(B) During the course of hearing, learned Counsel for the assessee submitted that the assessee has opted for Vivad Se Viswas Scheme-2024 and requested the Bench that since the assessee has opted for Vivad Se Assessment Year:2013-14 2 Viswas Scheme-2024 (“VSVS” for short) and designated authority has issued certificate in Form-4 on 13th January, 2025, for full and final settlement of tax arrears, the appeal filed by Revenue has become infructuous and may be dismissed. Copy of Form No. 4 was also enclosed. Learned Departmental Representative for Revenue expressed no objection. In view of the foregoing, the appeal of Revenue is dismissed as infurctuous on account of assessee opting for VSVS.

(C) By way of abundant caution, we clarify that Revenue will be at liberty to approach Income Tax Appellate Tribunal for restoration of appeal if it is found that the issue in dispute in present appeal is not settled under aforesaid VSVS.

(D) In the result, the appeal of the assessee is dismissed as withdrawn.

(Order was pronounced in the open court on 22/05/2025)

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