DEPUTY COMMISSIONER OF INCOME TAX-1, KANPUR vs. SHRI MANISH AGARWAL, KANPUR
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that since the assessee opted for the VSVS scheme, the appeal has become infructuous and is treated as withdrawn. The Revenue is at liberty to seek restoration if the dispute is not settled under VSVS.
What were the facts?
The Revenue filed an appeal against the CIT(A)'s order for assessment year 2014-15. During the hearing, it was noted that the assessee had opted for the Vivad Se Viswas Scheme (VSVS). Consequently, the appeal became infructuous.
What were the issues?
Whether the appeal is infructuous due to the assessee opting for the Vivad Se Viswas Scheme.
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
Revenue pertaining to assessment year 2014-15 against impugned appellate order dated 28/11/2018 passed by learned Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) During the course of hearing, it was noticed that the assessee has intimated vide letter dated 07/05/2025 that the assessee has opted for Vivad Se Viswas Scheme-2024 (“VSVS” for short). As the assessee has opted for VSVS, this appeal has become infructuous and is treated as withdrawn; as submitted by learned Departmental Representative at the time of hearing. However, learned A.R. for assessee requested to keep appeal proceeding in abeyance. We are in agreement with the submissions made by the learned Departmental Representative. In view of the foregoing, the appeal of Revenue is dismissed as infructuous and is treated as withdrawn on account of assessee opting for VSVS.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 Revenue is dismissed as infructuous.
(Order pronounced in the open court on 15/05/2025)
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