M/S HIDES INTERNATIONAL LTD.,KANPUR vs. DY. COMMISSIONER OF INCOME TAX-6, KANPUR

PDF · subscribers
ITA 647/LKW/2016Status: DisposedITAT Lucknow21 March 2025AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had submitted an application dated 18/03/2025, confirming their opt-in to the Vivad Se Vishwas Scheme-2024 (VSVS) and provided a certificate in Form No. 1 dated 17/03/2025. The Revenue's representative agreed that the appeal should be dismissed as non-maintainable and withdrawn. Consequently, the Tribunal dismissed the appeal of the assessee as withdrawn and not maintainable due to the assessee's opting for the VSVS. The Tribunal also clarified that the assessee would be at liberty to approach the Tribunal for restoration of the appeal if the issue in dispute was not settled under the VSVS.

What were the facts?

The assessee, M/s Hides International Ltd., filed an appeal (I.T.A. No.647/Lkw/2016) for the assessment year 2012-13 against an order dated 07/06/2026 passed by the Commissioner of Income Tax (Appeals). During the hearing, the assessee submitted an application dated 18/03/2025, stating that they had opted for the Vivad Se Vishwas Scheme-2024 (VSVS). A certificate in Form No. 1, dated 17/03/2025, was issued under the VSVS Scheme, and a copy was enclosed. The Revenue's representative (Addl. CIT (D.R.)) stated that the appeal should be dismissed as non-maintainable and withdrawn due to the assessee's opting for VSVS.

What were the issues?

1. Whether the appeal is maintainable in light of the assessee opting for the Vivad Se Vishwas Scheme-2024? (Question of law) Assessee's contention: The assessee has opted for the VSVS Scheme and obtained a certificate in Form No. 1, indicating settlement of the dispute. Revenue's contention: The appeal should be dismissed as non-maintainable and withdrawn because the assessee has opted for the VSVS Scheme.

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: None
For Respondent: Shri Sunil Kumar Rajwanshi,

has been filed by the assessee for assessment year 2012-13 against impugned appellate order dated 07/06/2026 of Commissioner of Income Tax (Appeals) [“CIT(A)”] for short].

(B) During the course of hearing, it was noticed that the assessee has submitted an application dated 18/03/2025 requesting the Bench that since the assessee has opted for Vivad Se Viswas Scheme-2024 “(VSVS” for short) and designated authority has issued certificate in Form No. 1 on 17/03/2025. Copy of Form No. 1 of the VSVS Scheme was also enclosed. Learned D.R. stated that the appeal may be dismissed as non-maintainable and as withdrawn because the assessee has opted for VSVS. In view of the foregoing, the appeal of the assessee is dismissed as withdrawn and as not maintainable on account of assessee opting for VSVS.

(C) By way of abundant caution, we clarify that assessee 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 21/03/2025)

Latest GST High Court judgments

Search GST case law →