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Facts
Smt. Kanti Srivastava filed an appeal against an appellate order for AY 2008-09 before the ITAT, Allahabad. During the hearing, the assessee informed the tribunal that she had opted for the Vivad Se Viswas Scheme-2024 and was awaiting Form-2 from the competent authority.
Held
The Tribunal observed that since the assessee opted for the VSVS, the appeal became infructuous, a position to which the Departmental Representative had no objection. Accordingly, the appeal was dismissed as infructuous and treated as withdrawn, with a clarification that the assessee could seek restoration if the dispute remained unsettled under VSVS.
Key Issues
Whether an appeal before the Income Tax Appellate Tribunal becomes infructuous and should be dismissed when the assessee opts for the Vivad Se Viswas Scheme.
Sections Cited
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Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD
Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA
2008-09 against impugned appellate order dated 13/09/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1068682797(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
(B) During the course of hearing before us, it was noticed that the assessee has intimated vide letter dated 02/04/2025 that the assessee is opting for Vivad Se Viswas Scheme-2024 (“VSVS” for short) and Form-1 has been submitted and the assessee is awaiting for Form-2 from the competent authority. As the assessee has opted for VSVS, this appeal has become infructuous. Learned Departmental Representative expressed no objection if the appeal is dismissed being infructuous in view of assessee opting for VSVS. In view of the foregoing, the appeal of assessee is dismissed as infructuous and is treated as withdrawn on account of assessee opting for VSVS.
(C) By way of abundant caution, we clarify that assessee will be at liberty to approach Income Tax Appellate Tribunal for restoration of appeal if it is found that the issue in dispute in present appeal is not settled under aforesaid VSVS.
(D) In the result, the appeal of assessee is dismissed as infructuous.
(Order pronounced in the open court on 16/05/2025)