ASHMIT PULSES PVT. LTD., JAGDALPUR,BASTAR vs. INCOME TAX OFFICER, WARD- JAGDALPUR, JAGDALPUR
Facts
The assessee filed an appeal for assessment year 2017-18 against the order of the Ld. CIT(Appeals)/NFAC. During the proceedings, the assessee's counsel filed an adjournment petition, stating the assessee's intention to opt for the Vivad Se Vishwas Scheme, 2024, to resolve the underlying dispute.
Held
The Tribunal acknowledged the assessee's clear intent to avail the Vivad Se Vishwas Scheme, 2024. Consequently, it dismissed the appeal as withdrawn, with the condition that if the assessee fails to achieve redressal through the VSVS Scheme, they would be at liberty to seek restoration of the appeal as per law.
Key Issues
Whether an appeal should be dismissed as withdrawn when the appellant expresses intent to resolve the dispute through the Vivad Se Vishwas Scheme, 2024.
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
This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)/NFAC, Delhi dated 25.11.2024 for the assessment year 2017-18 as per the grounds of appeal on record.
The Ld. Counsel for the assessee submitted that the assessee 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 its grievance through the said scheme of the department. However, the Ld. Counsel submitted that there is no certainty and therefore, the matter may be simply adjourned. The view of the bench in such scenario is that as the assessee had already disclosed its intention to avail the Vivad se Vishwas Scheme, 2024 to redress its 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to treat the application of the assessee that the assessee is withdrawing the appeal and matter should be dismissed as withdrawn with the condition that in case the assessee fails to get redressal of its grievance through VSVS Scheme, then it may be permitted for restoration of the same as per law.
3 M/s. Ashmit Pulses Pvt. Ltd. Vs. ITO, Ward-Jagdalpur ITA No.32/RPR/2025
The Ld. Sr. DR fairly conceded regarding the application 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.
After hearing both the parties, I am of the considered view that as per the application, the assessee is going to Vivad se Vishwas Scheme, 2024 to redress its dispute even if it is contemplated, therefore, no purpose shall be served keeping the appeal pending before the Tribunal. In view thereof, the appeal is dismissed as withdrawn with a rider that in case the assessee fails to get redressal of its grievance taking it to a logical end through VSVS scheme of the department, then the assessee shall be at liberty to file for restoration its appeal within the parameters of law.
As per the aforesaid terms the appeal of the assessee stands dismissed as withdrawn.
In the result, appeal of the assessee is dismissed. 6.
Order pronounced in open court on 19th day of March, 2025.
Sd/- (PARTHA SARATHI CHAUDHURY) �या�यक सद�य/JUDICIAL MEMBER रायपुर / Raipur; �दनांक / Dated : 19th March, 2025. SB, Sr. PS
4 M/s. Ashmit Pulses Pvt. Ltd. Vs. ITO, Ward-Jagdalpur ITA No.32/RPR/2025
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
