ITO, UTTRAKHAND V. KRISHNA KUMAR AGARWAL, DEHRADUN

MA 1/DDN/2023

AI Insights

The case involves Krishna Kumar Agarwal, the appellant, who filed a Miscellaneous Application against an order previously dismissed by the Co-ordinate Bench, which had withdrawn his appeal under the Vivad Se Vishwas Scheme, 2020. The dispute arose because the assessee was directed to make payments on grounds that were previously decided in his favor by the CIT(A), and the demand raised in Form No.3 was not modified by the Department. The assessee argued that due to these issues, he could not comply with the scheme, and thus, the dispute was not settled. The Senior Departmental Representative did not object to the application. Consequently, the Tribunal found merit in the assessee's application and recalled the earlier order, allowing the appeal to be heard again.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783182 (ITAT-DEHRADUN)
• Duration Of Justice: 2 year(s) 7 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 20-03-2023
• Laws Referred To: Vivad Se Vishwas Scheme, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Assessee Lawyers: LD. A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER MA No.01/DDN/2023 (Arising out of ITA No.3248/DDN/2015) ASSESSMENT YEAR 2011-12 Krishna Kumar Agarwal, M/s. Kumaon Brick Field, C/o. Advocate N.R. Goel, 32, E.C. Road, Dehradun. PAN:AFQPA1977B Vs. Income Tax Officer, Uttarakhand. (Appellant) (Respondent) O R D E R PER MANISH AGARWAL, AM: This Miscellaneous Application is filed by the assessee against the order passed by the Co-ordinate Bench in ITA No. 3248/Del/2015 for Assessment Year 2011-12 dated 26.08.2021 dismissed the appeal being withdrawn as the dispute was settled by the assessee in Vivad Se Vishwas Scheme, 2020. In the said order, the liberty was granted to the assessee in case to recall the order as Form-3 was pending before the Department. 2. In the petition filed before us, the assessee stated that in Form No.3 issued by the Ld. Commissioner of Income Tax, assessee was directed to make payment even on the grounds which were decided in favour of the assessee by ld. CIT(A) and even after regular follow up, demand raised in Form No. 3 was not modified/rectified by the Department. Therefore, assessee has not deposited the demand and necessary compliance as per the scheme could not be done and the Assessee by None Department by Shri A.S. Rana, Sr. DR Date of hearing 08.08.2025 Date of pronouncement 06.11.2025 Printed from counselvise.com 2 MA No.01/DDN/2023 ITO vs. Krishna Kumar Agarwal dispute is not settled. It is, therefore, requested to recall the order as the dispute is still pending. 3. On the other hand, the Ld. Sr. DR has not objected to the objection filed. 4. Heard the Revenue. From the perusal of the order of the Co-ordinate Bench, we find that the Co-ordinate Bench has granted the liberty to the assessee to approach the Tribunal in case the dispute is not settled in VSVS, 2020. Now the assessee stated that dispute is not settled under VSVS, 2020 and is still pending as the revenue has raised incorrect demand as per Form 3issued. Under these circumstances, we hereby allow the MA filed by the assessee and recall the order of the Co-ordinate Bench dated 26.08.2021. The Registry is directed to fix the appeal of the assessee for final hearing before the Co-ordinate Bench on 08.12.2025. No separate notices will be issued to the parties. 5. In the result, the Miscellaneous Application of the assessee is allowed. Order pronounced in the open Court on 06.11.2025. Sd/- Sd/- /- (YOGESH KUMAR U.S.) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 06.11.2025. PK/Sr. Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR ASSISTANT REGISTRAR ITAT, DEHRADUN Printed from counselvise.com "