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Facts
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.
Held
Given the settlement under the Direct Tax Vivad se Vishwas Scheme, the Tribunal dismissed the appeal as withdrawn.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.
Key Issues
Whether the appeal is maintainable given the assessee's participation and settlement under the Direct Tax Vivad se Vishwas Scheme, 2024.
Sections Cited
Section 250 of the Income Tax Act, 1961
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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In the result, appeal of the Assessee is dismissed as withdrawn with liberty as mentioned above.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
| The appellant 2. | The respondent 3. | The CIT(A), Nagpur concerned. 4. | D.R. ITAT, Nagpur Bench, Nagpur. 5. | Guard File.
//True Copy //
By Order
Sr. Private Secretary, ITAT, Nagpur Bench.