ITAT dismisses Appeal after Assessee Opts for DTVSV Scheme with Revival Clause

Ram Ji Lal Vs ITO (ITAT Chandigarh)

In the case of Ram Ji Lal Vs ITO, the Income Tax Appellate Tribunal (ITAT) Chandigarh dismissed an appeal filed by the assessee for the assessment year 2007-08. The appeal was withdrawn after the assessee opted to resolve the dispute under the Direct Tax Vivad Se Vishwas (DTVSV) Scheme 2024. The assessee’s counsel submitted that an application under the scheme had already been filed, and Form No. 2 dated November 27, 2024, was issued by the Income Tax Department, confirming the process. Consequently, the assessee requested the withdrawal of the appeal.

The ITAT, considering the request, allowed the appeal to be dismissed as withdrawn. However, the tribunal added a conditional clause, permitting the assessee to revive the appeal if unable to avail of the scheme benefits due to technical reasons. In such a scenario, the assessee would need to file a Miscellaneous Application within the limitation period specified under Section 254(2) of the Income Tax Act. This order highlights the procedural aspects of withdrawing appeals under the DTVSV scheme and the provision for reinstating appeals in case of unforeseen issues. The order was pronounced on December 3, 2024.

FULL TEXT OF THE ORDER OF ITAT CHANDIGARH

The present appeal is directed at the instance of the Assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 21.03.2024 passed for A.Y. 2007-08.

2. During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has moved an application under “The Direct Tax ‘Vivad Se Vishwas, 2024” Scheme and the Income Tax Department has since issued Form No. 2 dt. 27.11.2024, in response to the application filed by the assessee, therefore, the appeal of the assessee may be allowed to be withdrawn.

3. The Ld. Sr. DR, on the other hand, was unable to controvert the facts submitted by the Assessee in the absence of complete details.

4. In view of the above, the appeal of the assessee is dismissed as withdrawn. However, it is observed that in case Assessee fails to avail the benefit of this scheme due to any technicalities, then Assessee will be at liberty to get this appeal revived by filing a Misc. Application. This application should be filed within limitation period provided u/s 254(2) of the Act.

Order pronounced on 03.12.2024.