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Facts
The assessee filed an appeal against an order passed by the Commissioner of Income-Tax (Appeals), NFAC, Delhi, for AY 2017-18, which arose from an AO's order under Section 271B of the Income-tax Act, 1961. Subsequently, the assessee opted for the Vivad Se Vishwas Scheme, 2024 (VSVS 2024), and filed "Form-1" to settle the dispute, with "Form-2" yet to be issued.
Held
The Tribunal dismissed the appeal as withdrawn, considering the assessee's initiation of the VSVS-2024 process, and stated that the appeal need not be pending for adjudication on merits. It further held that the assessee is at liberty to seek restoration of the appeal if the order for final settlement in "Form 4" is not passed by the designated authority.
Key Issues
Whether an appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme, and the conditions for restoration of such an appeal if the scheme's process is incomplete.
Sections Cited
Section 271B
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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI RAVISH SOOD & SHRI ARUN KHODPIA
आदेश / ORDER
PER RAVISH SOOD, JM:
The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 16.01.2024, which in turn arises from the order passed by the A.O under Sec.271B of the Income-tax Act, 1961 (in short ‘the Act’) dated 02.09.2021 for the assessment year 2017-18.
The assessee by filing a letter dated 13.01.2025 had submitted that he has opted for Vivad Se Vishwas Scheme, 2024 (VSVS 2024) in order to settle the dispute involved in the captioned appeal. The assessee in support of his aforesaid claim has placed on record “Form-1” filed by him as per Rule 4 of the Direct Tax Vivad Se Viswas 2024 (DTVSV 2024) for the captioned appeal. Although, an application seeking adjournment has been filed by the assessee appellant before us for the reason that “Form 2” is yet to be issued under the aforesaid scheme, but we are not inclined to allow the same. Rather, we find it appropriate to dismiss the appeal of the assessee, treating the same as withdrawn, having initiated the process to settle the litigation under VSVS-2024, thus, need not be kept pending for adjudication on merits.
Per contra, Ld. Sr. Departmental Representatives (for short ‘DR’) did not raise any objection to the seeking of the withdrawal of the captioned appeal by the assesse appellant.
Considering the aforesaid factual position, we dismiss the appeal as withdrawn. Before parting, we may herein observe that in case the order for full and final settlement of tax arrears in “Form 4” is not passed by the designated authority, then the assessee will remain at a liberty to seek restoration of the subject appeal.
Resultantly, the appeal filed by the assessee is dismissed as withdrawn in terms of the aforesaid observations.
Order pronounced in open court on 16th day of January, 2025.