RAMESH KISHORILAL KANOJIYA,NAGPUR vs. ITO WARD-2(3), NAGPUR

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ITA 430/NAG/2024Status: DisposedITAT Nagpur19 June 2025AY 2021-22Bench: SHRI NARENDRA KUMAR CHOUDHRY (Judicial Member)1 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal rejected the assessee's adjournment application. The appeals were dismissed as withdrawn because the assessee intended to settle the dispute through the VSV Scheme, 2024, and had filed the necessary form. Liberty was granted to seek recalling of the order if the dispute was not settled.

What were the facts?

The appeals were filed by the assessee against the orders of the Commissioner of Income Tax (Appeals). The assessee had filed Form no.1 under the Direct Tax Vivad Se Vishwas Scheme, 2024, to settle the dispute. The appeals were for Assessment Years 2020-21 and 2021-22.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee's intention to settle the dispute under the VSV Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI NARENDRA KUMAR CHOUDHRY & SHRI K.M. ROY, ACCOUNTANT, MEMBER

For Appellant: Shri Suren Duragkar

For Respondent: Shri Anand Nagrale

Date of Hearing – 19/06/2025 Date of Order – 19/06/2025

O R D E R PER K.M. ROY, A.M.

This appeals by the assessee are against the orders of even date 26/06/2024, impugned herein passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [in short, “learned Commissioner”] under section 250 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short, “A.Y.”) 202020–21 and 2021–22 respectively.

The adjournment application filed by the assessee is rejected.

2 Ramesh Kishorilal Kanojiya & 430/Nag./2024

The assessee, with an intention to settle the dispute, has already filed Form no.1, under Direct Tax Vivad Se Vishwas Scheme, 2024, (for short, “VSV Scheme, 2024”) for both the assessment years under consideration and ready to deposit the requisite amount to be determined by the Revenue Authority. In this view of the matter, the assessee’s appeals are liable to be dismissed as withdrawn, however, with liberty to the assessee to seek recalling of this order on non–settling of dispute finally through VSV Scheme, 2024. We clarify that this dismissal will not play any impediment in the disposal of the VSV Scheme application.

In the result, appeals of the assessee for A.Y. 2020–21 and 2021–22 are dismissed as withdrawn. Order pronounced in the open Court on 19/06/2025

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