BRIJENDRA KUMAR SINGH,KAIMUR vs. DCIT, CIRCLE-1, GAYA

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ITA 364/PAT/2023Status: DisposedITAT Patna06 January 2025AY 2014-15Bench: the Bench that the assessee may be allowed adjournment till the matter is finally settled. However, it is seen that as per the VSVS the assessee has to withdraw his appeals as per the scheme.2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that under the Vivad Se Vishwas Scheme, the assessee is required to withdraw their appeals. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The assessee had filed two appeals before the ITAT for AY 2014-15, one concerning quantum and the other penalty. During the hearing, it was brought to the tribunal's notice that the assessee had opted for the Vivad Se Vishwas Scheme 2024.

What were the issues?

The primary issue was the impact of the assessee opting for the Vivad Se Vishwas Scheme on the pending appeals before the tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA BENCH” PATNA

Heard together (2 matters)

I.T.A. No. 364/Pat/2023
I.T.A. No. 365/Pat/2023

Read from the judgment's own cause title. This page is filed under one of them.

Appearances by: Assessee represented by : A.K. Rastogi, Advocate Department represented by : Ashwani Kr. Singhal, JCIT Date of concluding the hearing : 31.12.2024 Date of pronouncing the order : 06.01.2025

ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

These two appeals are preferred by the assessee against the order of the Commissioner of Income-tax (Appeals)/ National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the “Ld. CIT(A)”], both dated 20.11.2023 for the AY 2014-15 (one is on quantum and another on penalty). 1.1 At the time of hearing, it was pointed out that the assessee has already opted for Vivad Se Vishwas Scheme 2024 ('VSVS 2024' Scheme)

& 365/Pat/2023 Brijendra Kumar Singh by filing Form No.1 dated 05.12.2024, with the competent authority and therefore, prayed before the Bench that the assessee may be allowed adjournment till the matter is finally settled. However, it is seen that as per the VSVS the assessee has to withdraw his appeals as per the scheme.

2.

Accordingly, we are dismissing these appeals as withdrawn with the liberty to the assessee to get the appeals revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS- 2024, for any reason, whatsoever.

3.

In the result, the appeals of the assessee are dismissed, as withdrawn.

Order pronounced in the court on 06.01.2025

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