ASHWANI SINGH,FATEHPUR vs. ITO, NFAC, DELHI

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ITA 94/ALLD/2024Status: HeardITAT Allahabad21 March 2025AY 2016-17Bench: SHRI SUBHASH MALGURIA (Judicial Member), SHRI NIKHIL CHOUDHARY (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 held that since the assessee opted for the VSVS and completed the necessary formalities, the appeals became infructuous and were dismissed. The Tribunal clarified that the assessee could seek restoration of appeals if the issues were found not settled under VSVS.

What were the facts?

The assessee filed three appeals against appellate orders for assessment years 2014-15 to 2016-17. During the hearing, it was informed that the assessee opted for the Vivad Se Viswas Scheme-2024 (VSVS), filed Form-3, and paid the taxes, subsequently seeking permission to withdraw the appeals.

What were the issues?

Whether appeals filed by an assessee before the Income Tax Appellate Tribunal become infructuous and liable for dismissal upon the assessee opting for the Vivad Se Viswas Scheme-2024.

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 NIKHIL CHOUDHARY

For Respondent: Shri A. K. Singh, Sr. D.R
Hearing: 20/03/2025Pronounced: 21/03/2025
1.

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].

2.

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)

, 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.

3.

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.

4.

In the result, all the appeals of the assessee are dismissed as withdrawan.

(Order pronounced in the open court on 21/03/2025)

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