SHIV GANGA VIDYA MANDIR,PRAYAGRAJ vs. INCOME TAX OFFICER (EXEMPTION), ALLAHABAD

PDF · subscribers
ITA 76/ALLD/2024Status: DisposedITAT Allahabad07 April 2025AY 2010-11Bench: SHRI SUBHASH MALGURIA (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn and not maintainable, acknowledging the assessee's decision to opt for the VSVS.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.

What were the 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.

What were the 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Whether an appeal before the ITAT should be dismissed as withdrawn when the assessee has opted for the Vivad Se Viswas Scheme-2024 and received the necessary certificate.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI SUBHASH MALGURIA & SHRI SANJAY AWASTHI

For Respondent: Shri A. K. Singh, Sr. D.R
Hearing: 07/04/2025Pronounced: 07/04/2025

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].

2.

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) 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 Learned D.R. stated that the appeal may be dismissed as not maintainable and as withdrawn because the assessee has opted for VSVS. In view of the foregoing, the appeal of the assessee is dismissed as withdrawn and as not maintainable on account of assessee opting for VSVS.

3.

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.

4.

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)

Recent GST High Court judgments

Search GST case law →