INCOME TAX OFFICER-6(2), KANPUR vs. M/S. D.K. POLYPLAST PRIVATE LIMITED, KANPUR

PDF · subscribers
ITA 493/LKW/2018Status: DisposedITAT Lucknow15 May 2025AY 2013-14Bench: SHRI KUL BHARAT (Vice President), SHRI ANADEE NATH MISSHRA (Accountant Member)2 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Income Tax Appellate Tribunal dismissed the Revenue's appeal as infructuous, recognizing the assessee's participation in the VSVS. The Tribunal also clarified that the Revenue could seek restoration of the appeal if the specific issue in dispute is not resolved under the VSVS.

What were the facts?

The Revenue filed an appeal for Assessment Year 2013-14 against an order by the CIT(A). During the proceedings, it was discovered that the assessee had opted for the Vivad Se Viswas Scheme-2024 (VSVS), leading the Departmental Representative to request the appeal be treated as infructuous.

What were the issues?

The primary issue was whether the appeal should be dismissed as infructuous due to the assessee opting for the Vivad Se Viswas Scheme, and the clarification regarding the Revenue's right to seek restoration.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘B’, LUCKNOW

Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Puneet Kumar, CIT (D.R.)

Revenue pertaining to assessment year 2013-14 against impugned appellate order dated 23/03/2018 passed by learned Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) During the course of hearing, it was noticed on perusal of records, the assessee has opted for Vivad Se Viswas Scheme-2024 (“VSVS” for short). Copy of Form-1 under VSVS is placed on record. The learned Departmental Representative submitted that the appeal has become infructuous and may be treated as withdrawn in view of the assessee opting for VSVS. Accordingly, the appeal is dismissed as infructuous and is treated as withdrawn in view of the assessee opting for VSVS.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 Revenue is dismissed as infructuous.

(Order pronounced in the open court on 15/05/2025)

Recent GST High Court judgments

Search GST case law →