What did the Tribunal hold?

The assessee's appeal was liable to be dismissed as withdrawn due to the intention to settle the dispute under the VSV Scheme and having paid the determined tax amount.

The Revenue filed an appeal challenging an order dated 30/09/2019. The assessee intended to settle the dispute by filing Form no.1 under the Direct Tax Vivad Se Vishwas Scheme, 2024, and paid the requisite amount of tax.

What were the issues?

Whether the assessee's appeal can be dismissed as withdrawn upon filing for settlement under the VSV Scheme.

M/S Jain Spice Foods Private… vs M/S Jain Spice Foods Private… | ITAT Nagpur 2025

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

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

For Appellant: Shri Kishore P. Dewani

For Respondent: Shri Anand Nagrale

Date of Hearing – 17/06/2025 Date of Order – 17/06/2025

O R D E R PER N.K. CHOUDHRY, J.M.

The present appeal has been filed by the Revenue challenging the impugned order dated 30/09/2019, passed by the learned Commissioner of Income Tax (Appeals)–3, Nagpur,[for short, “learned CIT(A)”] for the assessment year 2011–12

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”) and has already paid

2 M/s. Jain Spice Foods Pvt. Ltd. ITA no.314/Nag./2019 ready to deposit the requisite amount of tax of ` 32,71,538, determined by the Revenue Authority on 07/05/2025. In this view of the matter, the assessee’s appeal is liable to be dismissed as withdrawn.

In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 17/06/2025

M/S JAIN SPICE FOODS PRIVATE LIMITED, NAGPUR vs. M/S JAIN SPICE FOODS PRIVATE LIMITED , NAGPUR

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What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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