GAJANAND BHALOTIA,SONARI vs. ACIT, CIRCLE -1 JAMSHEDPUR, C.H AREA
Facts
The assessee intended to proceed with the Vivad se Vishwas Scheme, an initiative by the Department. The assessee filed a petition indicating this intention and attached Form 1 DTVSV 2024. The Scheme's application deadline was extended to March 31, 2025.
Held
The Tribunal observed that the assessee's participation in the Vivad se Vishwas Scheme rendered further proceedings before the Tribunal redundant. The appeal was therefore treated as withdrawn.
Key Issues
Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.
Sections Cited
Vivad se Vishwas Scheme
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Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI PARTHA SARATHI CHAUDHURY
IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI (SMC) BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER
ITA No.208/RAN/2023 Assessment Year:2014-15
Gajanand Bhalotia, Vs. ACIT, Circle-1, Jamshedpur, Sonari,Jamshedpur, C.H Area Jharkhand PAN/GIR No. AAWPA5197N (Appellant) .. (Respondent)
Assessee by : None (Submission filed) Revenue by: Shri Khubchand T.Pandya, Sr.DR
Date of Hearing: 20/01/2025 Date of Pronouncement: 24/01/2025 O R D E R
At the outset the assessee for the above captioned appeal had filed the following petition which is self-explanatory in nature:
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ITA Nos. 208/Ran/2023 Assessment Year: 2014-15
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ITA Nos. 208/Ran/2023 Assessment Year: 2014-15
That as evident from the aforestated petition the said assessee have intended to proceed for the Vivad se Vishwas Scheme of the Department which is extended up to 31st March, 2025 as the date of final application. Having placed on record such petition it is clear that the assessee is proceeding for Vivad Se Vishwas Scheme. Therefore, no purpose shall be served keeping the matter pending before the Tribunal since the assessee has taken recourse of settlement through the referred Scheme of the Department. 3. Accordingly, this matter is treated as withdrawn, hence dismissed as withdrawn by the assessee with the rider that in case the assessee fails to achieve a logical end regarding the matter through the Vivad Se Vishwas Scheme meaning thereby if he cannot get through the said Scheme in such a case as per permissible parameters of law he shall be able to apply for restoration of this appeal. The Ld. DR fairly conceded to the above. The captioned assessee has filed the said petition on record himself. 4. In the result the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 24/01/2025.
Sd/- (Partha Sarathi Chaudhury) JUDICIAL MEMBER
Ranchi; Dated :- 24/01/2025 S.S, SPS Copy of the Order forwarded to: 1. The Appellant: Gajanand Bhalotia, Sonari,Jamshedpur, Jharkhand 2. The Respondent: ACIT,Circle-1 Jamshedpur,C.H Area.
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ITA Nos. 208/Ran/2023 Assessment Year: 2014-15
The CIT(A)- NFAC, Delhi 4. Pr.CIT,Ranchi 5. DR, ITAT, 6. Guard file. By order //True Copy//
Sr.Pvt.secretary ITAT, Ranchi
Date Initial 1. Draft dictated on 20.01.2025 Sr.PS 2. Draft placed before author Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the OS 9. Date on which file goes to the SPS 10. Date of dispatch of Order.
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