Facts of the Case

The assessee filed three appeals before the Income Tax Appellate Tribunal against the impugned appellate orders dated 03.04.2024 passed by the learned Commissioner of Income Tax (Appeals) for Assessment Years 2014-15 to 2016-17.

During the course of hearing, it was noticed that the assessee had submitted an application dated 20.03.2025 stating that he had opted for the Vivad Se Vishwas Scheme, 2024 (“VSVS”).

It was further stated that Form-3 had been filed and the due taxes had been paid. The assessee requested permission to withdraw the appeals.

 Issues Involved

  1. Whether the pending appeals should be dismissed as infructuous upon the assessee opting for the Vivad Se Vishwas Scheme, 2024.
  2. Whether the Tribunal should grant liberty for restoration if disputes are not ultimately settled under the Scheme.

 

Petitioner’s Arguments

  • He had opted for the Vivad Se Vishwas Scheme, 2024.
  • Form-3 had been filed.
  • The required taxes had been paid.
  • The pending appeals may therefore be permitted to be withdrawn.

 Respondent’s Arguments

The learned Departmental Representative expressed no objection to dismissal of the appeals as infructuous on account of the assessee opting for the Vivad Se Vishwas Scheme.

 Court Order / Findings

  • The assessee had opted for settlement under the Vivad Se Vishwas Scheme, 2024.
  • Form-3 had been filed and taxes had been paid.
  • The Revenue had no objection to withdrawal.

Accordingly, the Tribunal dismissed all the appeals as infructuous 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 appeals if it is found that the issues in dispute are not settled under the aforesaid Scheme.

 

Important Clarification

The Tribunal did not adjudicate the merits of the issues raised in the appeals. The dismissal was solely due to settlement under the Vivad Se Vishwas Scheme, 2024.

 Link to download the order - https://www.mytaxexpert.co.in/uploads/1770885679_ASHWANISINGHFATEHPURVS.ITONFACDELHI2.pdf 

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