SAROJ KANTA DAS,BHUBANESWAR V. ITO, JAGDALPUR, CHHATISGARH

ITA 451/CTK/2024

AI Insights

The case involves appeals by Saroj Kanta Das against the orders of the Ld.CIT(Appeals)/NFAC, Delhi for the assessment years 2011-12 and 2012-13. The appeals were filed in the Income Tax Appellate Tribunal, Raipur. The assessee opted for the Vivad Se Vishwas Scheme, 2024, a government initiative aimed at resolving tax disputes. An adjournment petition was filed by the assessee, indicating his intention to resolve the matter through this scheme. The tribunal, considering the ongoing process under the Vivad Se Vishwas Scheme, decided to dismiss the appeals as withdrawn, with a provision for restoration if the scheme does not provide a satisfactory resolution.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 298580 (ITAT-RAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Laws Referred To: Vivad Se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Section: 13

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 Nos.451 & 452/CTK/2024 Ǔनधा[रण वष[ /Assessment Years : 2011-12 & 2012-13 Saroj Kanta Das Flat No.A-1, Ground Floor-291/165 Maitree Vihar, Post-RRL, Chandrasekharpur, Regional Research Laboratory, Khurda, Odisha-751 013 PAN: AJSPD1398M .......अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer Jagdalpur (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : None (Adjournment Petition) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 22.04.2025 घोषणा कȧ तारȣख / Date of Pronouncement : 22.04.2025 2 Saroj Kanta Das Vs. ITO, Jagdalpur ITA Nos.451 & 452/CTK/2024 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Delhi dated 20.08.2024 and 13.06.2024 for the assessment years 2011-12 and 2012- 13 as per the grounds of appeal on record. 2. The assessee by filing an application dated 19.04.2025 submitted that he 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 his grievance through the said scheme of the department vide acknowledgement Nos.919244710290325 and 919182770290325. The assessee submitted that as the aforesaid applications are still pending, therefore, the matter may be simply adjourned. The view of the bench in such scenario is that as the assessee had already disclosed his intention to avail the Vivad se Vishwas Scheme, 2024 to redress his 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 applications of the assessee that the assessee is withdrawing the appeals and matter should be dismissed as withdrawn with the condition that in case the assessee fails to get redressal of his grievance 3 Saroj Kanta Das Vs. ITO, Jagdalpur ITA Nos.451 & 452/CTK/2024 through VSVS Scheme, then he may be permitted for restoration of the same as per law. 3. The Ld. Sr. DR fairly conceded regarding the applications 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. In view of the afore-stated facts, I am of the considered view that as per the applications, the assessee is going to Vivad se Vishwas Scheme, 2024 to redress his dispute even if it is contemplated, therefore, no purpose shall be served keeping the appeals pending before the Tribunal. In view thereof, the appeals are dismissed as withdrawn with a rider that in case the assessee fails to get redressal of his grievance taking it to a logical end through VSVS scheme of the department, then the assessee shall be at liberty to file for restoration his appeals within the parameters of law. 5. As per the aforesaid terms the appeals of the assessee stand dismissed as withdrawn. 4 Saroj Kanta Das Vs. ITO, Jagdalpur ITA Nos.451 & 452/CTK/2024 6. In the result, both the appeals of the assessee are dismissed. Order pronounced in open court on 22nd day of April, 2025. Sd/- (PARTHA SARATHI CHAUDHURY) ÛयाǓयक सदèय/JUDICIAL MEMBER रायपुर / Raipur; Ǒदनांक / Dated : 22nd April, 2025. SB, Sr. PS 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 "