OM PRAKASH JAGGI,EAST SINGHBHUM vs. ACIT, CENTRAL CIRCLE, JAMSHEDPUR
Facts
Three appeals were filed before the Income Tax Appellate Tribunal (ITAT) for the assessment year 2005-06. The Authorized Representative (AR) for the assessee filed a petition stating that the assessee intends to proceed under the Vivad Se Vishwas scheme.
Held
The Tribunal noted that the assessee intended to settle the matter through the Vivad Se Vishwas scheme, and therefore, keeping the appeals pending would serve no purpose. The appeals were treated as withdrawn.
Key Issues
Whether the appeals should be dismissed as withdrawn in light of the assessee's intention to avail the Vivad Se Vishwas scheme.
Sections Cited
AI-generated summary — verify with the full judgment below
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.40/RAN/2024 Assessment Year:2005-06 Harish Kumar Vig. Vs. ACIT, Central Circle East Singhbum PAN/GIR No. AAWPV5557B (Appellant) .. (Respondent)
ITA No.41/RAN/2024 Assessment Year:2005-06 Jawahar Lal Vig. Vs. ACIT, Central Circle East Singhbum PAN/GIR No. AAWPV5558B (Appellant) .. (Respondent)
ITA No.42/RAN/2024 Assessment Year:2005-06 Om Prakash Jaggi. Vs. ACIT, Central Circle East Singhbum PAN/GIR No. ACRPJ8412G (Appellant) .. (Respondent) Assessee by : None (Petition filed) Revenue by: Shri Khubchand T.Pandya, Sr.DR
Date of Hearing: 15/01/2025 Date of Pronouncement: 16/01/2025
P a g e 1 | 4
ITA Nos. 40,41&42/Ran/2024 Assessment Year: 2005-06
O R D E R 1. At the outset the ld. AR of the assessee for the above captioned appeals had filed the following petition which is self-explanatory in nature:
P a g e 2 | 4
ITA Nos. 40,41&42/Ran/2024 Assessment Year: 2005-06
That as evident from the aforestated petition the said assesses 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 all these assesses are proceeding for Vivad Se Vishwas Scheme. Therefore, no purpose shall be served keeping these matters pending before the Tribunal since the assessee has taken recourse of settlement through the referred Scheme of the Department. 3. Accordingly, all these matters are treated as withdrawn, hence dismissed as withdrawn by the assessee with the rider that in case the assessee fails to achieve a logical end regarding the matters through the Vivad Se Vishwas Scheme meaning thereby if they cannot get through the said Scheme in such a case as per permissible parameters of law they shall be able to apply for restoration of these appeals. The Ld. DR fairly conceded to the above. The captioned assesses were represented through the petition filed on record by the Ld. AR. 4. In the result the appeals of the assesses are dismissed as withdrawn.
Order pronounced in the open court on 16 /01/2025.
Sd/- (Partha Sarathi Chaudhury) JUDICIAL MEMBER
Ranchi; Dated 16 /01/2025 S.S, SPS Copy of the Order forwarded to: 1. The Appellant: Jawahar Lal Vig
P a g e 3 | 4
ITA Nos. 40,41&42/Ran/2024 Assessment Year: 2005-06
The Respondent: ACIT Central Circle
The CIT(A)- NFAC, Delhi 4. Pr.CIT,Ranchi 5. DR, ITAT, 6. Guard file. //True Copy//
By order
Sr.Pvt.secretary ITAT, Ranchi
Date Initial 1. Draft dictated on 15.01.2025 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.
P a g e 4 | 4
