Facts of the Case

The present appeal was filed by the assessee against the impugned appellate order dated 08.03.2024 passed by the learned Commissioner of Income Tax (Appeals).

During the course of hearing before the Tribunal, it was noticed that the assessee had submitted an application dated 28.01.2025 stating that it had opted for settlement under the Vivad Se Vishwas Scheme, 2024 (“VSVS”).

The designated authority had issued certificate in Form No.4 on 28.01.2025. A copy of Form No.4 was enclosed along with the application.

 Issues Involved

  1. Whether the appeal should be dismissed as withdrawn upon opting for settlement under the Vivad Se Vishwas Scheme, 2024.
  2. Whether the appeal becomes non-maintainable after issuance of Form No.4 under the Scheme.
  3. Whether liberty should be granted to restore the appeal in case the dispute is not settled under the Scheme.

 Petitioner’s Arguments

The assessee submitted that:

  • It had opted for the Vivad Se Vishwas Scheme, 2024.
  • The designated authority had issued Form No.4 certificate.
  • The appeal pending before the Tribunal may therefore be permitted to be withdrawn.

 Respondent’s Arguments

The learned Departmental Representative submitted that since the assessee had opted for the Vivad Se Vishwas Scheme, the appeal may be dismissed as withdrawn and as not maintainable.

 Court Order / Findings

  • The assessee had opted for the Vivad Se Vishwas Scheme, 2024.
  • Form No.4 certificate had been issued by the designated authority.
  • The assessee had requested withdrawal of the appeal.

In view of the above, the Tribunal dismissed the appeal as withdrawn and as not maintainable on account of the assessee opting for the Vivad Se Vishwas Scheme.

The Tribunal further clarified that the assessee shall be at liberty to approach the ITAT for restoration of the appeal if it is found that the issue in dispute is not settled under the said Scheme.

 Important Clarification

The Tribunal did not adjudicate the merits of the issues involved in the appeal. The dismissal was solely on account of the assessee opting for settlement under the Vivad Se Vishwas Scheme, 2024.

Link to download the order - https://www.mytaxexpert.co.in/uploads/1770885085_SHIVGANGAVIDYAMANDIRPRAYAGRAJVS.INCOMETAXOFFICEREXEMPTIONALLAHABAD2.pdf 

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