ASHMIT PULSES PVT. LTD., JAGDALPUR,BASTAR V. INCOME TAX OFFICER, WARD- JAGDALPUR, JAGDALPUR

ITA 32/RPR/2025

AI Insights

The case involves M/s. Ashmit Pulses Pvt. Ltd., the appellant, who opted for the Vivad Se Vishwas Scheme, 2024 to resolve their grievances related to the assessment year 2017-18. The tribunal, upon hearing the intentions of the assessee to resolve the matter through the aforementioned scheme, decided that keeping the appeal pending would serve no purpose. Consequently, the appeal was dismissed as withdrawn, with a provision allowing for restoration if the scheme does not provide the desired outcome.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 35754 (ITAT-RAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Laws Referred To: Vivad Se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: G.S. AGRAWAL

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ “एक-सदèय” मामला रायपुर मɅ IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR Įी पाथ[ सारथी चौधरȣ, ÛयाǓयक सदèय क े सम¢ BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.32/RPR/2025 Ǔनधा[रण वष[ /Assessment Year : 2017-18 M/s. Ashmit Pulses Pvt. Ltd. Saraswati Anna Bhandar, Palace Road, Jagdalpur (C.G.)-494 001 PAN: AAKCA0703H .......अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer, Ward-Jagdalpur (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 12.03.2025 घोषणा कȧ तारȣख / Date of Pronouncement : 19.03.2025 2 M/s. Ashmit Pulses Pvt. Ltd. Vs. ITO, Ward-Jagdalpur ITA No.32/RPR/2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)/NFAC, Delhi dated 25.11.2024 for the assessment year 2017-18 as per the grounds of appeal on record. 2. The Ld. Counsel for the assessee submitted that the assessee is opting for Vivad Se Vishwas Scheme, 2024 and filed an adjournment petition in this regard. That on a perusal of the adjournment petition, it is apparent that there is intention of the assessee to redress its grievance through the said scheme of the department. However, the Ld. Counsel submitted that there is no certainty and therefore, the matter may be simply adjourned. The view of the bench in such scenario is that as the assessee had already disclosed its intention to avail the Vivad se Vishwas Scheme, 2024 to redress its grievance, therefore, no purpose shall be served keeping the matter pending before the Tribunal. Therefore, I am of the considered view that it is appropriate to treat the application of the assessee that the assessee is withdrawing the appeal and matter should be dismissed as withdrawn with the condition that in case the assessee fails to get redressal of its grievance through VSVS Scheme, then it may be permitted for restoration of the same as per law. 3 M/s. Ashmit Pulses Pvt. Ltd. Vs. ITO, Ward-Jagdalpur ITA No.32/RPR/2025 3. The Ld. Sr. DR fairly conceded regarding the application filed by the assessee and submitted that once there is an intention of the assessee for Vivad se Vishwas Scheme, 2024, even though it is contemplated, the matter would not reach logical end pending it before the Tribunal. 4. After hearing both the parties, I am of the considered view that as per the application, the assessee is going to Vivad se Vishwas Scheme, 2024 to redress its dispute even if it is contemplated, therefore, no purpose shall be served keeping the appeal pending before the Tribunal. In view thereof, the appeal is dismissed as withdrawn with a rider that in case the assessee fails to get redressal of its grievance taking it to a logical end through VSVS scheme of the department, then the assessee shall be at liberty to file for restoration its appeal within the parameters of law. 5. As per the aforesaid terms the appeal of the assessee stands dismissed as withdrawn. 6. In the result, appeal of the assessee is dismissed. Order pronounced in open court on 19th day of March, 2025. Sd/- (PARTHA SARATHI CHAUDHURY) ÛयाǓयक सदèय/JUDICIAL MEMBER रायपुर / Raipur; Ǒदनांक / Dated : 19th March, 2025. SB, Sr. PS 4 M/s. Ashmit Pulses Pvt. Ltd. Vs. ITO, Ward-Jagdalpur ITA No.32/RPR/2025 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The Pr. CIT-1, Raipur (C.G.) 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, “एक-सदèय” बɅच, रायपुर / DR, ITAT, “SMC” Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur "