BALWINDER SINGH,U.S.NAGAR vs. ITO, W-2(3)(5), , KHATIMA

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ITA 15/DDN/2025Status: DisposedITAT Dehradun17 April 2025AY 2017-18Bench: SHRI VIMAL KUMAR (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)4 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals as withdrawn, following the precedent of the Madras High Court. Liberty was granted to the assessee to seek restoration of the appeals if the Vivad Se Vishwas declaration was not accepted by the Revenue.

What were the facts?

The assessee opted to settle tax arrears under the Vivad Se Vishwas Scheme, 2024, and filed the necessary declaration. The assessee requested the withdrawal of the pending appeals before the ITAT.

What were the issues?

Whether pending appeals should be dismissed when the assessee opts for the Vivad Se Vishwas Scheme. The implications of the Vivad Se Vishwas Scheme on ongoing appeals.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH, ‘SMC’: DEHRADUN

Before: SHRI VIMAL KUMAR & SHRI BRAJESH KUMAR SINGH

For Respondent: Shri A.S.Rana, Sr. DR
Hearing: 17.04.2025Pronounced: 17.04.2025

ORDER PER BRAJESH KUMAR SINGH, AM,

These two appeals by the assessee are directed against respective orders of National Faceless Appeal Centre, Delhi, dated 07.01.2025 and 10.01.2025 arising out of assessment order u/s 147 r.w.s. 144 r.w.s.

144B of the Act dated 25.03.2022 and penalty order u/s 270A of the Act dated 28.09.2022 for Assessment Year 2017-18.

2.

None appeared on behalf of the assessee. However, the assessee, vide his letter, dated 17.02.2025 stated that he has opted to settle the tax dispute of Rs.19,37,997/- relating to the tax arrears vide order u/s 147 r.w.s. 144 r.w.s. 144B of the Act dated 25.03.2022 for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2024 and has filed Form 2, vide acknowledgment number 870704361140225 issued by the Department and requested for the withdrawal of this appeal with immediate effect.

2.1. In this regard, the assessee’s letter dated 17.02.2025 is reproduced as under:-

3.

In view of the above facts, there is no need to keep these two appeals pending before us in view of the decision of Hon'ble Madras High Court in the case of Nannusamy Mohan (HUF) vs. ACIT in T.C.A. No.372 of 2020 dated 16.10.2020, wherein the Hon'ble High Court after considering the intention of the assessee to avail the benefit of Vivad se Vishwas Scheme 2020' (VSV scheme), had dismissed the appeal by observing in Para 7 to 9 as under:-

"7. As observed, the assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration to be filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any application to be filed for condonation of delay in restoration of the appeal and on such request made by the assessee by filing a Miscellaneous Petition for Restoration, the Registry shall place such petition before the Division Bench for orders.

8.

In the light of the above, we direct the appellant/ assessee to file the Form No. 1 on or before 20.11.2020 and the competent authority shall process the application/ declaration in accordance with the Act and pass appropriate orders expeditiously preferably within a period of 6 (6) weeks from the date on which the declaration is filed in the proper form.

9.

With this declaration, the Tax Case appeal disposed aforementioned liberty Consequently the Substantial Question of Law are left upon. No costs."

4.

In light of the view taken by Hon'ble Madras High Court cited (supra), we also give liberty to the assessee to get the appeals restored in the event that the assessee does not succeed on the declaration filed by the assessee under Direct Tax "Vivad Se Viswas Scheme-2024". In other words, if the assessee's declaration filed is not accepted by the Revenue for any reason whatsoever, the assessee can make a prayer before the Bench for recalling of the order by filing a miscellaneous application for restoration of appeals. The Registry will place such petitions before the Bench concerned.

5.

In view of the aforesaid observations, we dismiss the appeals with liberty to get them recalled in the eventuality of assessee’s respective declarations not getting accepted by the Revenue.

6.

In the result, both the appeals of the assessee are dismissed as withdrawn.

Order pronounced in the open court on 17th April, 2025.

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