SAROJ KANTA DAS,BHUBANESWAR vs. ITO, JAGDALPUR, CHHATISGARH
Facts
The assessee filed appeals against orders from the CIT(Appeals)/NFAC for assessment years 2011-12 and 2012-13. Subsequently, the assessee submitted an application indicating an intention to opt for the Vivad Se Vishwas Scheme, 2024, and requested an adjournment while applications under the scheme were pending.
Held
The Tribunal held that since the assessee had disclosed the intention to resolve the dispute through the Vivad Se Vishwas Scheme, no purpose would be served by keeping the appeals pending. The appeals were dismissed as withdrawn, with a rider that the assessee could seek restoration if the redressal through the VSVS Scheme fails.
Key Issues
Whether appeals should continue to be heard by the Tribunal when the assessee has formally opted for the Vivad Se Vishwas Scheme, 2024 to settle the dispute.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Delhi dated 20.08.2024 and 13.06.2024 for the assessment years 2011-12 and 2012- 13 as per the grounds of appeal on record.
The assessee by filing an application dated 19.04.2025 submitted that he is opting for Vivad Se Vishwas Scheme, 2024 and filed an adjournment petition in this regard. That on a perusal of the adjournment petition, it is apparent that there is intention of the assessee to redress his grievance through the said scheme of the department vide acknowledgement Nos.919244710290325 and 919182770290325. The assessee submitted that as the aforesaid applications are still pending, therefore, the matter may be simply adjourned. The view of the bench in such scenario is that as the assessee had already disclosed his intention to avail the Vivad se Vishwas Scheme, 2024 to redress his grievance, therefore, no purpose shall be served keeping the matter pending before the Tribunal. Therefore, I am of the considered view that it is appropriate to treat the applications of the assessee that the assessee is withdrawing the appeals and matter should be dismissed as withdrawn with the condition that in case the assessee fails to get redressal of his grievance
3 Saroj Kanta Das Vs. ITO, Jagdalpur ITA Nos.451 & 452/CTK/2024
through VSVS Scheme, then he may be permitted for restoration of the same as per law.
The Ld. Sr. DR fairly conceded regarding the applications filed by the assessee and submitted that once there is an intention of the assessee for Vivad se Vishwas Scheme, 2024, even though it is contemplated, the matter would not reach logical end pending it before the Tribunal.
In view of the afore-stated facts, I am of the considered view that as per the applications, the assessee is going to Vivad se Vishwas Scheme, 2024 to redress his dispute even if it is contemplated, therefore, no purpose shall be served keeping the appeals pending before the Tribunal. In view thereof, the appeals are dismissed as withdrawn with a rider that in case the assessee fails to get redressal of his grievance taking it to a logical end through VSVS scheme of the department, then the assessee shall be at liberty to file for restoration his appeals within the parameters of law.
As per the aforesaid terms the appeals of the assessee stand dismissed as withdrawn.
4 Saroj Kanta Das Vs. ITO, Jagdalpur ITA Nos.451 & 452/CTK/2024
In the result, both the appeals of the assessee are dismissed. 6.
Order pronounced in open court on 22nd day of April, 2025. Sd/- (PARTHA SARATHI CHAUDHURY) �या�यक सद�य/JUDICIAL MEMBER रायपुर / Raipur; �दनांक / Dated : 22nd April, 2025. SB, Sr. PS आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT-1, Raipur (C.G.) 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक-सद�य” ब�च, रायपुर / DR, ITAT, “SMC” Bench, Raipur. गाड� फ़ाइल / Guard File. 5.
आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपील�य अ�धकरण, रायपुर / ITAT, Raipur
