POWER MAKER (UNIT-II),GUWAHATI vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU

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ITA 25/GTY/2024Status: DisposedITAT Guwahati30 April 2025AY 2018-19Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI MANMOHAN DAS (Judicial Member)2 pages
AI SummaryDismissed

Facts

The assessee filed an appeal against an order for AY 2018-19. Subsequently, the assessee opted for the Vivad-se-Vishwas Scheme, 2024, and duly filed Form No. 1 with the designated authority.

Held

The Tribunal dismissed the appeal as withdrawn due to the assessee's participation in the Vivad-se-Vishwas Scheme. The assessee was granted liberty to seek restoration of the appeal if the application under the scheme is not accepted by the Department.

Key Issues

Whether an appeal should be dismissed as withdrawn when the assessee avails the Vivad-se-Vishwas Scheme, with a provision for restoration.

Sections Cited

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH, GUWAHATI

Before: SHRI RAJESH KUMAR, AM & SHRI MANMOHAN DAS, JM

Hearing: 16/04/2025Pronounced: 30/04/2025

आयकर अपीलीय अधिकरण, गौहाटी न्यायपीठ,गुवाहाटी IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, GUWAHATI BEFORE SHRI RAJESH KUMAR, AM & SHRI MANMOHAN DAS, JM (THROUGH : VIRTUAL HEARING) आयकर अपील सं./ITA No.25/GTY/2024 (नििाारण वर्ा / Assessment Year :2018-2019) Power Maker (Unit-II), Vs. ADIT, CPC, Bengaluru EPIP, Amingaon, Guwahati, Kamrup Assam PAN No. : AAMFP 6559 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Kausik Ray JCIT सुिवाई की तारीख / Date of Hearing : 16/04/2025 घोषणा की तारीख/Date of Pronouncement 30/04/2025 आदेश / O R D E R Per Rajesh Kumar, AM: This is an appeal filed by the assessee against the order of the ld. Addl./JCIT(A)-2, Chennai, dated 13.12.2023 for the assessment year 2018- 2019. 2. On perusal of the appeal record, we found that the assessee has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. The necessary Form No. 1 has duly been filed by the assessee before designated authority through e-filing portal. Considering the above factual aspect, the appeal of the assessee is hereby dismissed as withdrawn. However, the assessee will be at liberty to get his appeal restored upon filing an application, if for any reason, whatsoever, the

2 ITA No.25/GTY/2024 application for Vivad Se Vishwas Scheme, 2024 is not accepted by the Department. 3. In the result, appeal of the assessee is dismissed. Order pronounced on 30/04/2025. Sd/- Sd/- (MANMOHAN DAS) (RAJESH KUMAR) न्यानयक सदस्य / JUDICIAL MEMBER लेखा सदस्य / ACCOUNTANT MEMBER गुवाहाटी Guwahati; दििांक Dated 30/04/2025 प्र.कु.मि/PKM, Senior Private Secretary आदेश की प्रनिललपप अग्रेपर्ि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- आयकर आयुक्त(अपील) / The CIT(A), Guwahati 3. आयकर आयुक्त / CIT 4. 5. ववभागीय प्रनतनिधर्, आयकर अपीलीय अधर्करण, िुंबई / DR, ITAT, Guwahati 6. गार्ा फाईल / Guard file. सत्यावपत प्रनत //True Copy// . आदेशािुसार/ BY ORDER,

(Assistant Registrar) आयकर अपीलीय अधिकरण, गुवाहाटी / ITAT, Guwahati

POWER MAKER (UNIT-II),GUWAHATI vs ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU | BharatTax