ASHWANI SINGH,FATEHPUR vs. ITO, NFAC, DELHI
Facts
The assessee filed three appeals against appellate orders for assessment years 2014-15 to 2016-17. During the hearing, the assessee submitted an application to withdraw the appeals, stating that they had opted for the Vivad Se Viswas Scheme-2024 (VSVS), filed Form-3, and paid the required taxes. The Departmental Representative confirmed having no objection to the withdrawal.
Held
The Tribunal noted that the appeals became infructuous due to the assessee's decision to opt for the VSVS. Consequently, all appeals were dismissed as having been withdrawn. The Tribunal clarified that the assessee retains the liberty to approach the ITAT for restoration of appeals if any issues are not settled under the VSVS.
Key Issues
Whether appeals filed before the ITAT become infructuous and should be dismissed upon the assessee opting for the Vivad Se Viswas Scheme-2024.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD
Before: SHRI SUBHASH MALGURIA & SHRI NIKHIL CHOUDHARY
PER BENCH:
These three appeals have been filed by the assessee against the impugned appellate orders all dated 03/04/2024 pertaining to assessment years 2014-15 to 2016-17 passed by learned 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 20/03/2025 requesting the Bench that the assessee has opted for Vivad Se Viswas Scheme-2024 (“VSVS” for short)
I.T.A. No.93, 94 & 97/Alld/2024 2
and Form-3 has been filed and taxes have been paid therefore, the assessee may be permitted to withdraw these appeals. Considering the aforesaid facts, it was felt that the appeals filed by the assessee have become infructuous. Learned Departmental Representative for Revenue expressed no objection. In view of the foregoing, the appeals of the assessee are dismissed being infructuous 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 appeals if it is found that the issues in dispute in present appeals are not settled under aforesaid VSVS.
In the result, all the appeals of the assessee are dismissed as withdrawan.
(Order pronounced in the open court on 21/03/2025)
Sd/. Sd/. (NIKHIL CHOUDHARY) (SUBHASH MALGURIA ) Accountant Member Judicial Member
Dated:21/03/2025 *Singh
Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. Concerned CIT 4. The CIT(A) 5. D.R. ITAT, Lucknow Asstt. Registrar
