YOGRAJSINH G. JADEJA,RAJKOT V. THE ITO WARD 1 (1) (1) RAJKOT, RAJKOT

ITA 754/RJT/2025

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The case involves an appeal by Yograjsinh G. Jadeja against an ex-parte assessment order passed under section 144 of the Income Tax Act, 1961, for the Assessment Year 2017-18. The appeal was initially dismissed by the Commissioner of Income Tax (Appeals) as withdrawn, due to the assessee's participation in the Vivad Se Vishwas Scheme, 2020. However, the Tribunal noted that the assessee had filed an appeal despite the scheme's provisions, which led to doubts about the payment of taxes under the scheme. Consequently, the Tribunal remitted the case back to the A.O. for verification of the payment status under the VSV scheme and to potentially reassess the case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828712 (ITAT-RAJKOT)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Rajkot
• Assessment Year: misc
• Appeal Filed On: 10-11-2025
• Laws Referred To: Income Tax Act, 1961, Direct Tax Vivad Se Vishwas Act, 2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV; LD.
• Section: 144

Judgement Text

" आयकर अपीलीय अिधकरण,राजकोट Ɋायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 754/RJT/2025 (िनधाŊरणवषŊ/Assessment Year: (2017-18) Appellant by : None Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 05/12/2025 Date of Pronouncement : 12/01/2026 ORDER Per, Dr. Arjun Lal Saini, Accountant Member: The present appeal has been filed by the Assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal)/Addl/JCIT(A)-2, [hereinafter referred to as “CIT(A)”] dated 10.10.2025 arising in the matter of assessment order passed u/s. 144 of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2017-18. 2. When this appeal was called, for hearing, none appeared on behalf of the assessee despite of the fact that notices were served on the assessee on the address provided in Form No. 36. It means, the assessee is not interested in prosecuting this Yograjsinh G. Jadeja, At Chapabeda, Ta, Kotda Sangani, Rajkot-360030 Gujarat Vs. The ITO, Ward – 1(1)(1), Rajkot ˕ायीलेखासं./जीआइआरसं./PAN/GIR No.: BFQPJ9355F (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) Printed from counselvise.com 2 ITA No. 754/Rjt/2025 A.Y. 2017-18 Yograjsinh G. Jadeja appeal. However, ld. D.R. submitted that the assessment order passed by the A.O. is ex-parte order, u/s. 144 of the Act and ld. CIT(A) has dismissed the appeal of the assessee, as the assessee adopted the vivad se vishwas,(VSV) scheme. Therefore, now this appeal becomes infructuous. However, ld. D.R. submitted that appeal of the assessee should be restored back to the file of the A.O. to examine, this fact, whether assessee has paid the tax amount in the VSV, 2020 Scheme, as the assessee filed further appeal before the Tribunal, therefore it raises doubt that assessee has not paid the taxes in Vivad -Se-Vishwas scheme. If the assessee did not pay the tax amount in the VSV Scheme, 2020, then the A.O. may frame the de-novo assessment, on merit, based on the documents and evidences submitted by the assessee before the ld. A.O. 3. I have heard ld. D.R. for the Revenue and noted that the A.O. has passed ex- parte order u/s. 144 of the Act, as none appeared before the A.O. nor any document and evidences were submitted before the A.O. during the assessment proceedings. On appeal, ld. CIT(A) noted that assessee adopted Vivad- Se- Vishwas scheme,(VSV) Scheme, therefore, ld. CIT(A) has dismissed the appeal of the assessee, observing as under: “3.1 have carefully considered the facts of the case, the grounds of appeal, and the records available. It is noted that the appellant has opted for the Vivad se Vishwas Scheme, 2020 (VSVS 2020) and has duly filed Form Nos. 1 and 2. The Designated Authority has subsequently issued the certificate in Form No. 3 under Section 5(1) of the Act dated 01-01-2021, determining the amount payable under the scheme. 3.1 As per the provisions of Section 4(2) of the Direct Tax Vivad Se Vishwas Act, 2020, \"Upon the filing of the declaration, any appeal pending before the Income-tax Appellate Tribunal or the Commissioner (Appeals), in respect of the disputed income or disputed interest or disputed penalty or disputed fee and tax arrear shall be deemed to have been withdrawn from the date on which a certificate under sub-section (1) of section 5 is issued by the designated authority.\" Printed from counselvise.com 3 ITA No. 754/Rjt/2025 A.Y. 2017-18 Yograjsinh G. Jadeja 3.2 In view of the above statutory provision, once the certificate in Form No. 3 has been issued, the present appeal is deemed to have been withdrawn and is accordingly dismissed as withdrawn as per the provision of the section 4(2) of the Direct Tax Vivad Se Vishwas Act, 2020. 4. In result, the appeal is dismissed.” 4. I have gone through the order of the ld. CIT(A) and noted that ld. CIT(A) has dismissed the appeal of the assessee, as deemed to have withdrawn, stating that the assessee had opted the VSV Scheme. Despite of this fact, the assessee has filed the appeal before this Tribunal, for adjudication, on merit. Therefore, I noted that assessee might have not paid the taxes under the VSV Scheme, therefore I remit this issue back to the file of the A.O. to examine the fact whether the assessee has really opted the VSV Scheme and paid the due taxes under the VSV Scheme or not. If the assessee, had not paid the taxes under the VSV Scheme, 2020 and assessee had just obtained Form No. 3 determining the amount of tax payable under the VSV Scheme Act, 2020 and did not pay the taxes, actually, then in that circumstances, the A.O. is directed to issue the notice to the assessee for required details and documents and a fresh assessment order, on merit, should be framed in accordance with law. 5. In the result, the appeal of the assessee is allowed for statistical purposes in above terms. Order is pronounced in the open court on 12/01/2026. Sd/- (DR. A. L. SAINI) ACCOUNTANT MEMBER राजकोट/Rajkot िदनांक/ Date: 12/01/2026 Printed from counselvise.com 4 ITA No. 754/Rjt/2025 A.Y. 2017-18 Yograjsinh G. Jadeja Copy of the order forwarded to : The assessee The Respondent CIT The CIT(A) DR, ITAT, RAJKOT Guard File /True Copy/ By order Assistant Registrar/Sr. PS/PS ITAT, Rajkot Printed from counselvise.com "