What did the Tribunal hold?

Given the settlement under the Direct Tax Vivad se Vishwas Scheme, the Tribunal dismissed the appeal as withdrawn. The Tribunal, however, granted liberty to the assessee to seek recall of this order if the dispute is not finally settled.

The assessee filed an appeal against an order passed by the Ld. ADDL/JCIT (A)–6 under Section 250 of the Income Tax Act, 1961 for Assessment Year 2017-18. Subsequently, the assessee filed Form No.1 under the Direct Tax Vivad se Vishwas Scheme, 2024, and the designated authority issued Form No.2, indicating a settlement of the dispute.

What were the issues?

Whether the appeal is maintainable given the assessee's participation and settlement under the Direct Tax Vivad se Vishwas Scheme, 2024.

Dinesh Eknath Kumbhare vs ITO | ITAT Nagpur 2025

IN THE INCOME TAX APPELLATE TRIBUNAL

NAGPUR "SMC" BENCH : NAGPUR

BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER

I.T.A.No. 578/NAG/2024 (Assessment Year 2017-18)

Dinesh Eknath Kumbhare, | ITO, Ward-4(5), Nagpur. Flat No.F2, Building No.1, Giriraj Apartments, New Narsala Road, Swagat Nagar, Nagpur. | vs. PAN : AOEPK 2956 H (Appellant) | (Respondent)

For Assessee : | None For Revenue : | Shri Anand Nagrale, Sr.DR

Date of Hearing : | 18.06.2025 Date of Pronouncement : | 18.06.2025

ORDER

This appeal has been preferred by the assessee against the order dated 13/09/2024 impugned herein passed by the Ld. ADDL/JCIT (A)–6, Kolkata [in short, "Ld.Commissioner"] u/sec. 250 of the Income Tax Act, 1961 (for short, "the Act") for the Assessment Year (for short, "AY") 2017-18.

It appears from the information dated 25/02/2025 submitted before the Tribunal on 16/05/2025, the assessee in order to settle the dispute has filed Form No.1 under the Direct Tax Vivad se Vishwas Scheme, 2024 and the designated authority of the Revenue Department, has also issued Form No.2 on dated 13/02/2025. Thus, considering the aforesaid peculiar facts and circumstances of the case, the appeal of the assessee is liable to be dismissed, however, with liberty to the assessee to seek recall of this order, on non–settling the dispute finally.

In the result, appeal of the Assessee is dismissed as withdrawn with liberty as mentioned above.

Order pronounced in the open Court on 18.06.2025.

/- Sd/- (Narender Kumar Choudhry) Judicial Member

Dated 18th June, 2025

vr/-

Copy to

//True Copy //

By Order

Sr. Private Secretary, ITAT, Nagpur Bench.

DINESH EKNATH KUMBHARE,NAGPUR vs. INCOME TAX OFFICER, WARD - 4(5), NAGPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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