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Facts
The assessee filed two appeals against separate orders for the assessment year 2001-02. The assessee applied for and had their application accepted under the Vivad se Visvas Scheme - 2024 (VSV-24) and submitted Form No.2. The counsel for the assessee requested to withdraw both appeals.
Held
The Tribunal dismissed both appeals as 'withdrawn,' granting liberty to both the assessee and the revenue to file a Miscellaneous Application for restoration if the VSV-24 settlement is not finalized for any reason. The Assessing Officer was directed to pass consequential orders.
Key Issues
Whether the Income Tax Appellate Tribunal should allow the withdrawal of appeals when the assessee has opted for and been accepted under the Vivad se Visvas Scheme, with a provision for restoration if the scheme's settlement fails.
Sections Cited
Section 254(1) of Income Tax Act
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आयकर अपीलीय अधिकरण, सूरत न्यायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos. 755 & 756/SRT/2024 (AY 2001-02) (Physical court hearing) Chiragkumar Vithalbhai Dobariya A-9, Trikam Nagar, L.H. Road, Varachha Road, Surat-395 006 [PAN : AAPPD 7080 G] अपीलार्थी/Appellant Income Tax Officer, बनाम | Ward-9(1), Surat, Aaykar Vs Bhawan, Majura Gate, Surat- 395 001 प्रत्यर्थी / Respondent निर्धारिती की ओर से /Assessee by राजस्व की ओर से /Revenue by Shri P.M. Jagasheth, CA Shri Mukesh Jain- Sr-DR सुनवाई की तारीख/Date of hearing 10.03.2025 उद्घोषणा की तारीख/Date of pronouncement 10.03.2025 PER BENCH: Order under section 254(1) of Income Tax Act
These two appeals by individual assessee are directed against the separate orders of National Faceless Appeal Centre, Delhi [for short to as “NFAC/Ld.CIT(A)"] dated 19.02.2024 and 07.03.2024 for same assessment year i.e., 2001-2002. Both appeals came up hearing today (10th March 2025), these are clubbed together, heard together and disposed of by this common order for the sake of convenience. The learned Counsel for the assessee submits that the assessee has applied for seeking the benefits of Vivad se Visvas Scheme -2024 (VSV-24) and his application has been accepted. The assessee has also filed copy of Form No.2 issued by the Designated Authority on 18.02.2025. The learned counsel for the assessee further submits that he may be allowed to withdraw both appeals. ITA Nos.755-756/SRT/2024 (A.Y 01-02) Chiragkumar V Dobariya
On the other hand, Id. Sr-DR for the Revenue submits that he has no objection, if both the appeals of the assessee are dismissed as “withdrawn” as suggested by this Bench.
We have considered the rival submissions of both the parties and considering the facts that the assessee has already filed application before the prescribed authority under VSV-24 and have paid the tax liability as determined by designated authority. Hence, both the appeals of the assessee are dismissed as “withdrawn” with liberty to the assessee as well as to the revenue that in case, if the applications preferred by the assessee under VSV-2024 do not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous Application before this Tribunal for restoration of these appeals or any further direction and in such event, the appeals shall get restored. The Assessing Officer is directed to pass the consequential order.
In the result, both the appeals of the assessee are dismissed as withdrawn. Registry is directed to place one copy of this order in all appeals folder / case file(s). Order announced on 10/032025 in open Court hearing. (BIJAYANANDA PRUSETH) लेखा सदस्य/Accountant Member सूरत / Surat Dated: 10/0/2025 Dkp Outsourcing Sr. P.S* (PAWAN SINGH) न्यायिक सदस्य/Judicial Member 2 ITA Nos.755-756/SRT/2024 (A.Y 01-02) Chiragkumar V Dobariya आदेश की प्रतिलिपि अग्रेषित/ Copy of the order forwarded to : अपीलार्थी/ The Appellant • प्रत्यर्थी/ The Respondent • आयकर आयुक्त / CIT • विभागीय प्रतिनिधि, आयकर अपीलीय आधिकरण, सूरत/ DR, ITAT, SURAT गार्ड फाईल / Guard File //// 3 By order/आदेश से, सहायक पंजीकार आयकर अपीलीय अधिकरण, सूरत", "summary": { "facts": "The assessee filed two appeals against orders of the National Faceless Appeal Centre for AY 2001-02. The assessee applied for and was accepted under the Vivad se Vishwas Scheme -2024 and had paid the tax liability. The assessee requested to withdraw the appeals.", "held": "The Tribunal considered the rival submissions and the fact that the assessee had opted for and paid taxes under the Vivad se Vishwas Scheme. The Tribunal dismissed the appeals as withdrawn.", "result": "Dismissed as withdrawn", "sections": [ "254(1) of Income Tax Act" ], "issues": "Whether the assessee can withdraw the appeals after opting for the Vivad se Vishwas Scheme and paying the tax liability?" } }