What did the Tribunal hold?

The Tribunal considered the submissions and dismissed the assessee's appeal. However, the assessee was granted liberty to revive the appeal if the Vivad Se Vishwas Scheme did not yield a successful outcome.

The assessee, Manjula Khetan, appealed an order from the CIT(Appeals) concerning Assessment Year 2013-14. The assessee had enrolled in the Direct Tax Vivad Se Vishwas Scheme, 2024, and was awaiting Form No. 2. The assessee requested an adjournment of the appeal.

What were the issues?

Whether the appeal should be adjourned due to the assessee's participation in the Vivad Se Vishwas Scheme and awaiting necessary documentation.

Manjula Khetan, Natha Nagar vs DCIT | ITAT Patna 2025

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), National Faceless Appeal Centre (NFAC), Delhi dated 22nd March, 2024 passed for Assessment Year 2013-14.

(A.Y. 2013-2014) Manjula Khetan 2. At the time of hearing, it was pointed out by the ld. Counsel for the assessee that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1, with the Competent Authority and is awaiting Form No. 2 from the Competent Authority, which is still pending to be issued. Therefore, the assessee prayed before the Bench that the assessee may be allowed to adjourn the appeal for one month till the Form No. 2 is issued.

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 rival submissions 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.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 13/02/2025.

MANJULA KHETAN,NATHA NAGAR vs. DCIT, CIRCLE-1, BHAGALPUR

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