ITAT Dismisses Appeals as Withdrawn After Assessee Opts for DTVSV Scheme [Read Order]

The Income Tax Appellate Tribunal (ITAT), Patna Bench, has dismissed two appeals filed by the assessee as withdrawn, following his decision to settle the disputes under the Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024. The matter pertains to Assessment Year 2014–15 and relates to separate orders passed by the National Faceless Appeal Centre (CIT(A)) under Section 250 of the Income Tax Act.

The appellant, Mohammad Parwaiz Alam, a resident of Araria, Bihar, had filed two appeals against the orders passed by the CIT(A). Though the appeals were filed with a delay of seven days, the Tribunal condoned the delay after finding reasonable cause as mentioned in the assessee’s application. Notices for hearing were issued on multiple dates, but no one appeared on behalf of the assessee during any of the scheduled hearings.

However, the Tribunal noted that an application had been submitted on behalf of the assessee stating that he had opted for resolution under the DTVSV Scheme, 2024. The assessee had filed Form No.1 on December 26, 2024, and was awaiting issuance of Form No.2 by the designated authority. The application requested that the appeals be kept in abeyance for a further period of two months to allow time for issuance of the requisite approval forms.

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Upon examining the application and considering the matter, the Tribunal observed that since the assessee had already taken steps under the DTVSV Scheme, keeping the appeals pending would not serve any purpose. The Tribunal, therefore, decided to treat the appeals as withdrawn, expressing hope that the tax dispute would be resolved under the said scheme.

The Tribunal also clarified that if, for any reason, the assessee is unable to complete the process or fails to avail of the benefits of the DTVSV Scheme, he would be at liberty to file a miscellaneous application for revival of the appeals, which would then be considered in accordance with law.

The order was passed by a bench comprising Sonjoy Sarma (Judicial Member) and Rakesh Mishra (Accountant Member).

To Read the full text of the Order CLICK HERE

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