SHIV GANGA VIDYA MANDIR,PRAYAGRAJ vs. INCOME TAX OFFICER (EXEMPTION), ALLAHABAD
Facts
The assessee filed an appeal against an appellate order for AY 2010-11. During the hearing, the assessee applied to withdraw the appeal, stating that it had opted for the Vivad Se Viswas Scheme-2024 (VSVS) and received the required Form No. 4 certificate.
Held
The Tribunal dismissed the appeal as withdrawn and not maintainable, acknowledging the assessee's decision to opt for the VSVS. It was clarified that the assessee reserves the right to seek restoration of the appeal if the issue remains unresolved under the VSVS.
Key Issues
Whether an appeal before the ITAT should be dismissed as withdrawn when the assessee has opted for the Vivad Se Viswas Scheme-2024 and received the necessary certificate.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD
Before: SHRI SUBHASH MALGURIA & SHRI SANJAY AWASTHI
PER SUBHASH MALGURIA:J.M.
This appeal has been filed by the assessee for assessment year 2010- 2011 against impugned appellate order dated 08/03/2024 (DIN & Order No.ITBA/NFAC/S/250/2023-24/1062265890(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].
During the course of hearing, it was noticed that the assessee has submitted an application dated 28/01/2025 requesting the Bench that since the assessee has opted for Vivad Se Viswas Scheme-2024 “(VSVS” for short)
I.T.A. No.76/Alld/2024 Assessment Year:2010-11 2
and designated authority has issued certificate in Form No. 4 on 28/01/2025, the assessee may be permitted to withdraw the present appeal. Copy of Form No. 4 of the VSVS Scheme was also enclosed. Learned D.R. stated that the appeal may be dismissed as not maintainable and as withdrawn because the assessee has opted for VSVS. In view of the foregoing, the appeal of the assessee is dismissed as withdrawn and as not maintainable on account of assessee opting for VSVS.
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.
In the result, the appeal of the assessee is dismissed as withdrawn.
(Orders pronounced on 04/04/2025 in accordance with Rule 34(4) of the I.T.A.T. Rules)
Sd/. Sd/. (SANJAY AWASTHI) (SUBHASH MALGURIA ) Accountant Member Judicial Member
Dated:07/04/2025 *Singh
Copy of the order forwarded to :
The Appellant 2. The Respondent 3. Concerned CIT 4. The CIT(A) 5. D.R. ITAT, Lucknow
