ACIT AMRAVATI CIRCLE, AMRAVATI, AMRAVATI vs. BHARAT RAIL AUTOMATION PRIVATE LIMITED, AMRAVATI
Facts
The Revenue filed an appeal against the order of the CIT(A)/NFAC for AY 2017-18. The assessee had availed benefit under the Direct Tax Vivad Se Vishwas Scheme, 2024 (DTVSV-24), and the department had issued Form-4.
Held
The Tribunal considered the submissions and the contents of Form-4. It was held that since the assessee has availed the benefit of the DTVSV-24 scheme and Form-4 was issued, the appeal is infructuous.
Key Issues
Whether the appeal filed by the Revenue has become infructuous due to the assessee availing the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2024.
Sections Cited
254(1) of Income Tax Act
AI-generated summary — verify with the full judgment below
PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by Revenue is directed against the order of ld. CIT(A)/NFAC, Delhi dated 09.09.2023 for Assessment Year (A.Y.) 2017–18. 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 – 4, copy of which is placed on record. Therefore, either the revenue should withdraw their appeal, or it may be treated as infructuous. 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
Bharat Rail Automation Private Limited ITA 357/Nag/2023 (A.Y. 2017–18) Form – 4 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-24 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 – 4 issued by competent authority / Pr. CIT – 1, Nagpur vide Acknowledgement No. 718571851031225. Considering the contents of Form – 4 of DTVSV - 2024, the appeal of Revenue is treated as infructuous and dismissed as such. However, the Revenue is given liberty to move appropriate application in case at later stage, it is discovered that matter has not finally settled due to any technical reasons or otherwise. 5. In the result, the appeal of Revenue is dismissed as infructuous. Order pronounced in open court on 17/02/2026 at the time of hearing Sd/– Sd/– KHETTRA MOHAN ROY PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur: Dated: 17/02/2026 Biswajit Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and By order (5) Guard file.
Assistant Registrar ITAT, Nagpur