ANJU DEVI,BALDANA HEERA SINGH PIPLIKALAN V. ASSESSMENT UNIT (AO - ITO 1(1), MORADABAD), ASSESSMENT UNIT

ITA 1129/DEL/2024

AI Insights

The case involves Anju Devi, who appealed against an order of assessment under section 271DA of the Income-tax Act, 1961, for the assessment year 2018-19. The appeal was initially heard by the National Faceless Appeal Centre (NFAC), Delhi, and subsequently by the Income Tax Appellate Tribunal, Delhi. Anju Devi, through her counsel, submitted that she had availed herself of the Vivad Se Vishwas Scheme, 2024, to settle her tax disputes and requested the withdrawal of her appeal following the payment made under the scheme. The Tribunal, considering the precedent set by the Madras High Court, dismissed the appeal but granted the liberty to restore it if the declaration under the scheme was not accepted.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 34750 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Other Referred Cases: Nannusamy Mohan (HUF) vs. ACIT
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Keywords: Condonation of delay; Competent authority

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 1129/Del/2024 (Assessment Year: 2018-19) Anju Devi, Baldana Heera Singh, Pipli Kalan, Amroha, UP Vs. Assessment Unit (AO-ITO)- 1(1), Moradabad, Assessment Unit (Appellant) (Respondent) PAN:DVGPD1971K Assessee by : None Revenue by: Shri Sahil Kumar Bansal, Sr. DR Date of Hearing 22/01/2025 Date of pronouncement 22/01/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.1129/Del/2024 for AY 2018-19, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] in Appeal No. ITBA/NFAC/S/250/2023-24/1060263334(1) dated 30.01.2024 against the order of assessment passed u/s 271DA of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated 01.09.2023 by the Assessing Officer, Assessment Unit (hereinafter referred to as „ld. AO‟). 2. The assessee filed a letter dated 08.01.2024 before us stating that he has availed the Vivad Se Vishwas Scheme, 2024 introduced by the Statute to settle the tax disputes prevailing in this year by filing Form 1 u/s 91(1) on 17.12.2024. The contents of the letter is as under:- ITA No. 1129/Del/2024 Anju Devi Page | 2 WITHDRAWAL OF APPEAL UNDER THE PROVISIONS OF SECTION 91(3) OF THE DIRECT TAX VIVAD SE VISHWAS SCHEME 2024 IN FINANCE ACT OF 2024 The appellant has filed an application in Form 1 on 17.12.2024 under Vivad se Vishwas Scheme under ARN 1710242066 (copy enclosed alongwith the acknowledgement). The appellant has received Form 2 on 30.12.2024 for payment of Rs. 1,61,000/- (copy enclosed) which has been made vide Challan no. 55412, BSR Code 0002271 dated 07.01.2025 (copy enclosed) and consequently in compliance of section 91(3) of The Direct Tax Vivad se Vishwas Scheme in Finance Act of 2024, the appellant is herewith craving leave to withdraw the abovementioned appeal filed by it. The same may kindly be allowed. Most humbly submitted. For ANJU DEVI (CA NIRAJ JAIN) Counsel of the appellant” 3. The assessee had also enclosed the evidence in that regard before us. Since, the assessee had already filed an application under Direct Tax “Vivad Se Viswas Scheme Act 2024”, there is no need to keep appeal pending before us in view of the decision of Hon'ble Madras High Court in the case of Nannusamy Mohan (HUF) vs. ACIT in T.C.A. No.372 of 2020 dated 16.10.2020, wherein the Hon‟ble High Court after considering the intention of the assessee to avail the benefit of „Vivad se Vishwas Scheme- 2020‟ (VSV scheme), had dismissed the appeal by observing in Para 7 to 9 as under:- “7. As observed, the assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration to be filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any application to be filed for condonation of delay in restoration of the appeal and on such request made by the assessee by filing a Miscellaneous Petition for Restoration, the Registry shall place such petition before the Division Bench for orders. ITA No. 1129/Del/2024 Anju Devi Page | 3 8. In the light of the above, we direct the appellant/ assessee to file the Form No.I on or before 20.11.2020 and the competent authority shall process the application/ declaration in accordance with the Act and pass appropriate orders as expeditiously as possible preferably within a period of 6 (6) weeks from the date on which the declaration is filed in the proper form. 9. With this declaration, the Tax Case appeal stands disposed of with the aforementioned liberty and Consequently the Substantial Question of Law are left upon. No costs.” 4. In the light of the view taken by Hon‟ble Madras High Court cited (supra), we also give liberty to the assessee to get the appeal restored in the event that the assessee does not succeed on the declaration filed by the assessee under Direct Tax “Vivad Se Viswas Scheme-2024”. In other words, if the assessee‟s declaration filed is not accepted by the Revenue for any reason whatsoever, the assessee can make a prayer before the Bench for recalling of the order by filing a miscellaneous application for restoration of appeal. The Registry will place such petition before the Bench concerned. 5. In view of the aforesaid observations, we dismiss appeal with liberty to get them recalled in the eventuality of assessee‟s declaration not getting accepted by the Revenue. 6. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 22/01/2025. -Sd/- -Sd/- (VIMAL KUMAR) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 22/01/2025 A K Keot Copy forwarded to 1. Applicant "