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Facts
The assessee preferred several appeals against the orders of the CIT(A) for Assessment Years 2013-14 to 2016-17. The appeals were found to be time-barred by 85 days, but the delay was condoned by the Tribunal. The assessee indicated an intention to settle the tax disputes under the Direct VSV Scheme, which was accepted by both parties.
Held
The Tribunal held that since the assessee was proceeding with the settlement under the VSV Scheme, keeping the appeals pending would serve no logical purpose. Therefore, the appeals were treated as dismissed as withdrawn. A liberty was granted to the assessee to seek reinstatement if the VSV Scheme settlement was unsuccessful.
Key Issues
Whether the appeals are maintainable given the assessee's intention to settle through the VSV Scheme, and if appeals challenging penalty are to be adjudicated when the main appeals are withdrawn.
Sections Cited
271(1)(c)
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI RATNESH NANDAN SAHAY
Assessee represented by Shri Devesh Poddar, Advocate Department represented by Shri Ashok Gautam, Sr.DR Date of hearing 19/02/2025 Date of pronouncement 20/02/2025 O R D E R PER: BENCH: 1. These appeals preferred by the assessee emanates from the separate orders of learned Commissioner of Income Tax (Appeals)-3, Patna [in short, the ld. CIT(A)] dated 28/12/2023 and 29/12/2023 for the Assessment Years (AY) 2013-14 to 2016-17 respectively as per the grounds of appeal on record. Facts and circumstances of these appeals are common and interconnected, therefore, with the consent of parties, these appeals were clubbed and heard together and are being decided by this consolidated order.
2. That from perusal of the record, we find that these appeals are time barred by 85 days. The assessee has filed condonation petition supported with affidavit explaining the said delay.
3. We have considered the contents of the affidavit and found that such delay cannot be attributed to any deliberate or malafide conduct of the assessee.
ITA No. 245 to 251/Ran/2024 Eklavya Projects Pvt. Ltd. Vs DCIT That the delay has been caused due to circumstances beyond the control of the assessee. Hence, we condone the delay and deal these cases as per documents on record.
In to for the A.Y. 2023-14 to 2016-17, the ld. Authorised Representative of the assessee had filed application stating that they are proceeding for Direct VSV Scheme of the department and Form No. 4 has already been issued. This was also accepted by the learned Senior Departmental Representative (ld. Sr. DR) for revenue.
We are of the considered view that when the intention of the assessee is clear that they are proceeding for the settlement of tax dispute within the said scheme of the department, therefore in such scenario, it does not serve any logical purpose to keep the appeals pending before the Tribunal at this stage. We therefore, treat these appeals of the assessee being dismissed as withdrawn with the liberty that in case the assessee fails to reach logical end through Direct VSV Scheme, in such scenario within the para meters of law, the assessee shall be allowed to apply for reinstatement of these appeals. Accordingly, all these appeals of the assessee are dismissed as withdrawn.
In the result, all these appeals of the assessee are dismissed.