COD EMPLOYEES COOPERATIVE SOCITY JABALPUR,JABALPUR vs. INCOME TAX OFFOCER, WARD 2(2), JABALPUR

ITA 119/JAB/2023Status: DisposedITAT Jabalpur12 February 2026AY 2016-17Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the assessee's appeal as withdrawn because the assessee had opted for the Vivad Se Viswas Scheme-2024. The tribunal clarified that the assessee could seek restoration of the appeal if the dispute was not settled under VSVS.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2016-17. During the hearing, it was noted that the assessee had opted for the Vivad Se Viswas Scheme-2024 (VSVS) and submitted Form-3 for depositing the demand. The assessee was not represented at the hearing.

What were the issues?

The primary legal issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Viswas Scheme-2024.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI ANADEE NATH MISSHRA

(A) This appeal vide I.T.A. No.119/JBP/2023 has been filed by the assessee for assessment year 2016-17 against impugned appellate order dated 10/02/2023 (DIN & Order No.ITBA/NFAC/S/250/2022- 23/1049643541(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. (B)

During the course of hearing, it was noticed that the assessee has submitted a letter dated 02/05/2025 intimating the Bench that the assessee had opted for Vivad Se Viswas Scheme-2024 “(VSVS” for short) and had also submitted Form-3 under VSVS, of the depositing demand. At the time of hearing, there was no representation from the side of the assessee. The Ld. Departmental Representative for the assessee submitted that the appeal may be tre

The order continues below.

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