Case Law Details
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.
In conclusion, the ITAT dismissed the appeal in light of the ongoing settlement under the Vivad Se Vishwas Scheme 2024, while leaving room for its revival if the settlement was not successful. The decision was pronounced on 10th January 2025.
FULL TEXT OF THE ORDER OF ITAT KOLKATA
The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 23rd August, 2024 passed for Assessment Year 2013-14.
2. It was the submission of the assessee vide letter dated 6th January, 2025 that the assessee has already gone into Direct Tax Vivad Se Vishwas Scheme, 2024 (‘DTVSVS 2024’ Scheme) by filing Declaration in Form No. 1 under the Direct Tax Vivaad Se Vishwas Scheme, 2024 on 25.12.2024, with the Competent Authority and therefore, prayed before the Bench that the assessee may be allowed to adjourn the hearing for the time being and re-fix it at the end of February, 2025.
3. On the other hand, ld. Departmental Representative argued that the matter be dismissed by upholding the order of ld. CIT(Appeals).
4. I have heard the rival submissions and perused the material available on record. By considering the totality of the facts and circumstances of the case, I dismiss the appeal of the assessee with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever.
5. In the result, the appeal of the assessee is dismissed.
Order pronounced in the open Court on 10/01/2025.
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