ACIT AMRAVATI CIRCLE, AMRAVATI, AMRAVATI V. BHARAT RAIL AUTOMATION PRIVATE LIMITED, AMRAVATI

ITA 357/NAG/2023

AI Insights

The case involves an appeal by the Revenue against the order of the CIT(A)/NFAC, Delhi, concerning the Assessment Year 2017-18. The assessee, Bharat Rail Automation Private Limited, had entered into the Direct Tax Vivad Se Vishwas Scheme, 2024, which is a dispute resolution scheme aimed at reducing litigation. The competent authority issued Form - 4, acknowledging the assessee's participation in the scheme. During the hearing, the assessee's representative submitted this form, leading to the Revenue's appeal being considered infructuous. The tribunal's decision emphasized the procedural adherence to the scheme, allowing the Revenue a future recourse if necessary.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839020 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 08-11-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PANKAJ KUMAR
• Assessee Lawyers: K.P. DEWANI
• Keywords: Competent authority

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA No. 357/NAG/2023 (AY : 2017-18) (Physical hearing) ACIT, Amravati Circle, Amravati Aayakar Bhawan, Saturna, Amravati, Maharashtra–444607. Vs Bharat Rail Automation Private Limited, Amravati Tarnaprabha, Opposite Sahakar Bhavan, Morshi Road, Amravati, Maharashtra – 9969232857. [PAN: AACCB5060C] Appellant / Revenue Respondent / Assessee Assessee by Shri K.P. Dewani, Advocate Revenue by Shri Pankaj Kumar, CIT–DR Date of hearing 17.02.2026 Date of pronouncement 17.02.2026 Order under section 254(1) of Income Tax Act 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 Printed from counselvise.com Bharat Rail Automation Private Limited ITA 357/Nag/2023 (A.Y. 2017–18) 2 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 Printed from counselvise.com "