M/S. EKLAVYA PROJECTS PVT. LTD.,RANCHI V. DCIT CENTRAL CIRCLE-2, RANCHI

ITA 247/RAN/2024

AI Insights

The case involves multiple appeals by M/s Eklavya Projects Pvt. Ltd. against the orders of the Commissioner of Income Tax (Appeals)-3, Patna, for the Assessment Years 2013-14 to 2016-17. The appeals were initially considered time-barred but the delay was condoned. The assessee decided to proceed under the Direct VSV Scheme, which led to the withdrawal of the appeals. Additionally, related appeals concerning penalties under Section 271(1)(c) of the Income Tax Act were also dismissed as they became infructuous following the withdrawal of the main appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 37236 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: REVENUE
• Section: 271(1)(c)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 245 to 251/Ran/2024 (Assessment Year 2013-14 to 2016-17) M/s Eklavya Projects Pvt. Ltd., H-95, Harmu Housing Colony, Ranchi-834002. PAN No. AACCE 5004 D Vs. D.C.I.T., Central Circle-2, Ranchi. Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, Advocate Department represented by Shri Ashok Gautam, Sr.DR Date of hearing 19/02/2025 Date of pronouncement 20/02/2025 O R D E R PER: BENCH: 1. These appeals preferred by the assessee emanates from the separate orders of learned Commissioner of Income Tax (Appeals)-3, Patna [in short, the ld. CIT(A)] dated 28/12/2023 and 29/12/2023 for the Assessment Years (AY) 2013-14 to 2016-17 respectively as per the grounds of appeal on record. Facts and circumstances of these appeals are common and interconnected, therefore, with the consent of parties, these appeals were clubbed and heard together and are being decided by this consolidated order. 2. That from perusal of the record, we find that these appeals are time barred by 85 days. The assessee has filed condonation petition supported with affidavit explaining the said delay. 3. We have considered the contents of the affidavit and found that such delay cannot be attributed to any deliberate or malafide conduct of the assessee. ITA No. 245 to 251/Ran/2024 Eklavya Projects Pvt. Ltd. Vs DCIT 2 That the delay has been caused due to circumstances beyond the control of the assessee. Hence, we condone the delay and deal these cases as per documents on record. 4. In ITA No. 245/Ran/2024 to ITA No. 248/Ran/2024 for the A.Y. 2023-14 to 2016-17, the ld. Authorised Representative of the assessee had filed application stating that they are proceeding for Direct VSV Scheme of the department and Form No. 4 has already been issued. This was also accepted by the learned Senior Departmental Representative (ld. Sr. DR) for revenue. 5. We are of the considered view that when the intention of the assessee is clear that they are proceeding for the settlement of tax dispute within the said scheme of the department, therefore in such scenario, it does not serve any logical purpose to keep the appeals pending before the Tribunal at this stage. We therefore, treat these appeals of the assessee being dismissed as withdrawn with the liberty that in case the assessee fails to reach logical end through Direct VSV Scheme, in such scenario within the para meters of law, the assessee shall be allowed to apply for reinstatement of these appeals. Accordingly, all these appeals of the assessee are dismissed as withdrawn. 6. In the result, all these appeals of the assessee are dismissed. 7. Now we take up ITA No. 249/Ran/2024 to ITA No. 251/Ran/2024 for A.Y. 2014-15 to 2016-17. In these appeals, the assessee has challenged the penalty levied under Section 271(1)(c) of the Act which arose from the quantum appeal of assessee in ITA No. 246 to 248/Ran/2024 for A.Y. 2014-15 to 2016-17. Once the quantum appeals of assessee are dismissed as withdrawn on the ground of availing VSV Scheme-2024 of the department by the assessee, therefore, the ITA No. 245 to 251/Ran/2024 Eklavya Projects Pvt. Ltd. Vs DCIT 3 appeals regarding penalty imposed and levied need no adjudication and have become infructuous and are also dismissed. 8. In the result, all these appeals of the assessee are dismissed Order announced in open court on 20th February, 2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 20/02/2025 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi "