Amit Kumar Kajaria Vs ITO (ITAT Kolkata)
In the case of Amit Kumar Kajaria vs. ITO, the Income Tax Appellate Tribunal (ITAT) Kolkata addressed an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) (NFAC), Delhi, dated 23rd August 2024, for the Assessment Year 2013-14. The key issue was that the assessee had already opted to settle the matter under the Direct Tax Vivad Se Vishwas Scheme 2024 (DTVSVS 2024). On 25th December 2024, the assessee submitted a declaration in Form No. 1 under this scheme to the Competent Authority. Consequently, the assessee requested the ITAT to adjourn the hearing until the end of February 2025, pending the settlement process under the scheme.
However, the Departmental Representative urged the Tribunal to dismiss the appeal and uphold the CIT(A)’s order. After considering both parties’ arguments, the ITAT concluded that, since the assessee had chosen to resolve the issue under the Vivad Se Vishwas Scheme 2024, the appeal should be dismissed. The Tribunal granted the assessee the liberty to revive the appeal in case the settlement under the scheme was unsuccessful. Thus, the ITAT dismissed the appeal but provided the option for the appeal to be revived through a miscellaneous application if needed.
