RATNALA KASI VISWANADHA CHOUDARY,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

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ITA 358/VIZ/2025Status: DisposedITAT Visakhapatnam08 October 2025AY 2016-17Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)3 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, noting that the assessee had already taken steps to settle the dispute under the Vivad Se Viswas Scheme, rendering the appeal infructuous. The Tribunal also granted liberty to the assessee to file a Miscellaneous Application for recall of the order if the department ultimately does not accept the VSV application.

What were the facts?

The assessee filed an appeal against an order passed under Section 154 of the Income Tax Act for A.Y. 2016-17. During the pendency of the appeal, the assessee opted for the Vivad Se Viswas Scheme, 2020, and completed the necessary steps by filing Form-3 and Form-4 and paying the required amount, though Form-5 was still awaited from the Principal Commissioner of Income-Tax.

What were the issues?

Whether an appeal can be dismissed as withdrawn when the assessee has opted for the Vivad Se Viswas Scheme and completed payment, but the final acceptance (Form-5) from the department is still pending.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM

Before: SHRI RAVISH SOOD, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE

For Appellant: Shri GVN Hari, Advocate, Dr. Aparna Villuri, Sr.AR
Pronounced: 08.10.2025

आदेश /O R D E R

PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER:

1.

This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1074294077(1) dated 10.03.2025 for the I.T.A.No.358/VIZ/2025 Ratnala Kasi Viswanadha Choudhary A.Y.2016-17 arising out of order passed under section 154 of Income Tax Act, 1961 (in short ‘Act’) dated 30.12.2018.

2.

At the outset, Ld. Authorised Representative [hereinafter “Ld.AR”] of the assessee submitted that assessee had opted for Vivad Se Viswas Scheme, 2020 and Form-4 was also issued. However, Form-5 could not be issued by Principal Commissioner of Income-Tax. Assessee prayed for withdrawal of the same.

3.

Per contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] objected to the withdrawal of the appeal.

4.

We have heard both the sides and perused the material available on record. On a perusal of the documents filed by the Ld.AR i.e., copy of Form-3 and Form-4, it is noticed that assessee has already filed declaration and undertaking under Vivad Se Vishwas Scheme, 2020 and received Form-3 requiring the assessee to pay an amount of ₹.5,99,136/-/- and assessee in fact paid the said amount on 29.10.2021 which is evident from the details of remittances given in Form 4. Now, Form-5 is awaiting from Revenue finally accepting the declaration. In the circumstances, we are of the view that, since assessee has opted to settle litigation under Vivad Se Vishwas Scheme no purpose would serve keeping the appeal pending. Therefore, considering the plea of Ld.AR of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.

Page. No 2

I.T.A.No.358/VIZ/2025 Ratnala Kasi Viswanadha Choudhary 5. However, in the event of department not accepting the application of assessee under Vivad Se Vishwas Scheme, liberty is given to the assessee to file Miscellaneous Application for recall of this order and the Tribunal shall hear the appeal on merits after recalling this appeal. With these observations this appeal is disposed off.

6.

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

Order pronounced in the open court on 08th October, 2025.

Sd/- Sd/- (एस बालाकृष्णन) (रिीश सूद) (RAVISH SOOD) (S. BALAKRISHNAN) न्याधयक सदस्य/JUDICIAL MEMBER लेखा सदस्य/ACCOUNTANT MEMBER Dated: 08.10.2025 Giridhar, Sr.PS आदेश की प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/ The Assessee : Ratnala Kasi Viswanadha Choudhary D.No. 40-382, Maharajupeta College Road, Bobbili Vizianagaram District – 535558 Andhra Pradesh 2. रधजस्व/ The Revenue : Income Tax Officer – Ward -1 Income Tax Office Koppu guarana Building Siddartha Nagar Vizianagaram – 535002 Andhra Pradesh 3. The Principal Commissioner of Income Tax 4. नवभधगीयप्रनतनिनर्, आयकरअपीलीयअनर्करण, नवशधखधपटणम /DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax गधर्ाफ़धईल / Guard file 6. आदेशधिुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam

Page. No 3

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