ADROITEC INFORMATION SYESTEM PRIVATE LIMITED,DELHI V. ITO,WARD-1(1), DELHI

ITA 4554/DEL/2024

AI Insights

The case involves Adroitec Information System Private Limited appealing against an order from the CIT(A), National Faceless Appeal Centre, which had dismissed their earlier appeal as infructuous. The original dispute pertained to an assessment order under section 143(3) dated 31.12.2017 for the assessment year 2015-16. The assessee had opted for the Vivad se Vishwas Scheme, 2020, which aimed at resolving pending tax disputes, and had settled the dispute concerning the assessment order. However, the assessee subsequently filed an appeal against the CIT(A)'s decision, which was found to be incorrectly directed against an already settled order under section 143(3). The tribunal's decision to dismiss the appeal was based on the fact that the matter had already been settled under the aforementioned scheme, rendering the current appeal infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474657 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Other Referred Cases: ITA No. 2472/Del/2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHISH TRIPATHI
• Assessee Lawyers: MAYANK GUPTA
• Section: 143(3); 154

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4554/Del/2024 (ASSESSMENT YEAR 2015-16) Adroitec Information System Private Limited, A-43A, Shop No.3, Panchsheel Vihar, Malviya Nagar, Delhi-110017 PAN-AAACH2422A Vs. ITO, Ward-1(1), Delhi. (Appellant) (Respondent) Assessee by Shri Mayank Gupta, CA Department by Shri Ashish Tripathi, Sr. DR Date of Hearing 19/02/2025 Date of Pronouncement 19/02/2025 O R D E R PER MANISH AGARWAL, AM: This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), dated 31.07.2024 in Appeal No. NFAC/2014-15/10382793 for AY 2015-16. 2. After hearing both the parties, we find that ld. CIT(A) has dismissed the appeal of the assessee being infructuous as the assessee has opted for Vivad se Vishwas Scheme 2020 against the orders passed u/s 143(3) dt. 31.12.2017and settled the dispute. The assessee while filing the appeal before Tribunal, in column 6 of Form 2 ITA No.4554 /Del/2024 Adroitec Information System Private Limited vs. ITO 36 of the present appeal has stated that this appeal is being filed against the order passed u/s 154 read with section 143(3) however, the appellate order of CIT(A) against which the appeal is filed by assessee was passed by ld. CIT(A) on the appeal filed by the assessee against the order passed u/s 143(3) dt. 31.12.2017. This fact is clear from the first para of order of ld. CIT(A) where he observed as under: “The appeal was instituted on 06/03/2024 against the order dated 31/12/2017 passed u/s 143(3) of the Income Tax Act, 1961 by the Assessing Officer, Delhi for the Asst. Year 2015-16…...” 3. It is further seen that assessee’s appeal with respect to the rectification order passed u/s 154 r.w.s. 143(3) dt. 11.01.2021 has already been disposed off by Tribunal in ITA No. 2472/Del/2022 wherein vide order dt. 10.01.2024, the bench has sent the matter back to the file of CIT(A) to decide the same a fresh after verifying the fact whether the order passed u/s 143(3) was settled by the assessee in VSVS, 2020 or the order passed u/s 154. When these facts are confronted with the ld.AR of the assessee, he failed to answer as to why an appeal is filed against the assessment order passed u/s 143(3) which was already settled under VSVS-2020 and the finding given by ld. CIT(A) to this effect could not be controverted by the assessee. From these facts we find that the present appeal is against the order passed u/s 143(3) dt. 31.12.2017 which was already settled by the assessee under VSVS, 2020 thus the appeal of the assessee is dismissed being infructuous. 3 ITA No.4554 /Del/2024 Adroitec Information System Private Limited vs. ITO 4. As a result appeal of the assessee is dismissed. Order is pronounced in open court on 19/02/2025. Sd/- Sd/- (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 19/02/2025 PK/Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI "