SYED IMTYAZ AHSAN,BARH vs. ITO WARD 6(2) PATNA, PATNA
Facts
The assessee filed an appeal against the order of the CIT(Appeals). During the hearing, no one appeared on behalf of the assessee. However, an application was submitted stating that the assessee had enrolled in the Direct Tax Vivad Se Vishwas Scheme, 2024 and requested an adjournment.
Held
The Tribunal considered the submissions and perused the available records. It was noted that the assessee had participated in the Vivad Se Vishwas Scheme, which provides a mechanism for settlement of disputes. The Tribunal, taking into account all circumstances, dismissed the appeal.
Key Issues
Whether the appeal should be dismissed on the grounds of the assessee opting for the Vivad Se Vishwas Scheme, despite non-appearance.
Sections Cited
Section 91 of the Finance (No.2) Act, 2024
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Sanjay Awasthi
Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals),
ITA No. 280/PAT/2024 (A.Y. 2017-2018) Syed Imtyaz Ashan National Faceless Appeal Centre (NFAC), Delhi dated 30th November, 2023 passed for Assessment Year 2017-18.
None appeared on behalf of the assessee at the time of hearing. Saba Mahmod submitted an application before the ITAT, Patna by digitally signed dated 30.01.2025 for and on behalf of assessee stating that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration under sub-section (1) and undertaking under sub- section (4) of section 91 of the Finance (No.2) Act, 2024 in Form No. 1 (under the Direct Tax Vivaad Se Vishwas Scheme, 2024) on 28.10.2024 vide Acknowledgment Number-658835950281024 with the Competent Authority and prayed before the Bench to grant adjournment till the disposal of the DIRECT TAX VIVAD SE VISHWAS RULES, 2024.
On the other hand, ld. Departmental Representative argued that the matter be dismissed by upholding the order of ld. CIT(Appeals).
We have heard the ld. Departmental Representative and perused the material available on record. By considering the totality of the facts and circumstances of the case, we dismiss the appeal of the assessee with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever.
ITA No. 280/PAT/2024 (A.Y. 2017-2018) Syed Imtyaz Ashan 5. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 26/05/2025.
Sd/- Sd/- (Sanjay Awasthi) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 26th day of May, 2025
Copies to :(1) Syed Imtyaz Ashan, Ahsan Manzil Salempur, Barh, Bihar-803213 (2) Income Tax Officer, Ward-6(2), Patna, Lok Nayak Bhawan, Freser Road, Patna-800001, Bihar (3) Commissioner of Income Tax (Appeals), NFAC, Delhi; (4) CIT - ; (5) The Departmental Representative; (6) Guard File TRUE COPY By order
Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.
