HARDAS GURNANI,GONDIA vs. INCOME-TAX OFFICER WARD-1, GONDIA, GONDIA
Facts
The assessee filed an appeal against the order of the CIT(A)/NFAC. During the hearing, the assessee's representative stated that the assessee had availed the benefit under the Direct Tax Vivad Se Vishwas Scheme, 2024, and a tax liability of Rs. 18,88,907/- was determined and paid.
Held
The assessee requested to withdraw the appeal as the tax liability was settled under the Vivad Se Vishwas Scheme. The revenue raised no objection but sought liberty to move an appropriate application if the settlement was found to be not final later. The Tribunal considered the submissions and allowed the appeal to be dismissed as withdrawn.
Key Issues
Whether the appeal can be dismissed as withdrawn based on settlement under the Vivad Se Vishwas Scheme?
Sections Cited
254(1) of Income Tax Act, Direct Tax Vivad Se Vishwas Scheme, 2024
AI-generated summary — verify with the full judgment below
PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld. CIT(A)/NFAC, Delhi dated 30.04.2024 for Assessment Year (A.Y.) 2013–14. 2. At the outset of hearing, the learned Authorised Representative (ld. AR) of the assessee submits that assessee has availed benefit under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV-24) and competent authority of department / Principal Commissioner of Income Tax-1 (PCIT) Nagpur has issued Form – 2, vide acknowledgement No. 941834241220425 dated 22.04.2025, copy of which is placed on record, wherein a sum of Rs. 18,88,907/- has been determined as tax liability, which has been paid. Therefore, the assessee may be allowed to withdraw the present appeal.
Hardas Gurnani ITA 347/Nag/2024 (A.Y. 2013–14) 3. On the other hand, the learned Commissioner of Income Tax – Departmental Representative (ld. CIT–DR) for the Revenue after going through the contents of Form – 2 submits that department may be given liberty to move appropriate application in case, if at later stage, it is discovered that the application of assessee under DTVSV - 2024 has not been finally settled for any reasons. 4. We have considered the submissions of both the parties and have gone through the contents of Form - 2 issued by competent authority / Pr. CIT – 1, Nagpur vide Acknowledgement No. 941834241220425 dated 22.04.2025 in determining the tax liability of assessee, which has been allegedly paid. Considering the contents of Form – 2 of DTVSV - 2024, and the prayer made by ld. AR of the assessee the appeal of assessee is dismissed as withdrawn. However, the both the parties are given liberty to move appropriate application in case at later stage, if it is discovered that matter has not finally settled due to any technical reasons or otherwise. 5. In the result, the appeal of assessee is dismissed as withdrawn. Order pronounced in open court on 18/02/2026 at the time of hearing
Sd/– Sd/– KHETTRA MOHAN ROY PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur: Dated: 18/02/2026 Biswajit