BENU GUPTA,MEERUT V. DCIT, CENTAL CIRCLE, MEERUT

ITA 3021/DEL/2022

AI Insights

The case involves multiple appeals by different assessees against the orders of the Assessing Officer (AO) for various assessment years. The appeals were heard by the Income Tax Appellate Tribunal, Delhi Bench. During the hearing, the assessees' representatives informed the tribunal about their application to the Direct Tax Vivad Se Vishwas Scheme, 2024, and requested the withdrawal of the appeals with the provision to restore them if necessary. The Departmental Representative did not object to this request. Consequently, the tribunal allowed the withdrawal of the appeals.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 41742 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEL
• Keywords: Competent authority
• Section: 250

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. & Assessment Year Bench Appellant Respondent Assessee by Revenue by 3674/Del/2023 2010-11 G Sanjeev Arora, C-24, Ground Floor, East of Kailash, New Delhi – 110 065. PAN: AAYPA9776B JCIT, Lakshmi Nagar, New Delhi Shri Shivam Bansal, CA & Shri Kashish Gupta, CA Shri Sahil Kumar Bansal, Sr. DR 5792/Del/2024 2012-13 F Panipat Impex Private Ltd., Dhoop Singh Nagar, Op. Captain Market, Adj. Max Hospital, Sanoli Road, Panipat – 132 103. PAN: AAGCP5243F ITO, Ward-3, Karnal, Haryana. None - Do - 3284/Del/2023 2012-13 SMC Navyug Gram Kala Sansthan, H.No.8/1669, Nisar Road Raiwala, Near Raiwala Chowk, Saharanpur, UP. PAN: AAAAN5630J ITO, Ward 3(3)(3), Saharanpur. None - Do - 2785/Del/2023 2012-13 G Sudhir Singh Yadav, CA M.R. Sahu, House No.651, 1st Floor, Sector-10A, Nr. G.D. Goenka Public School, Gurgaon – 122 001, Haryana. PAN: AANPY1130G ACIT, Circle-4(1), Gurgaon. None - do – 8084/Del/2019 2015-16 F The Hindustan Times Ltd., 9th Floor, HT House, Addl. CIT, Special Range- 9, Shri Shaurya Jain, CA - do - ITAs No.3674/Del/2023, 5792/Del/2024, 3284/Del/2023, 2785/Del/2023 8084/Del/2019 & 3021/Del/2022 2 18-20, KG Marg, New Delhi – 110 001. PAN: AAACT4962F New Delhi. 3021/Del/2022 2016-17 A Benu Gupta, A-6, Baghpat Road, Shambhu Nagar, Meerut, Uttar Pradesh – 250 002. PAN: AAOPG1543Q DCIT, Central Circle, Meerut. Shri Parth Singhal, Advocate - do - Date of Hearing : 24.01.2025 Date of Pronouncement : 24.01.2025 ORDER PER BENCH: These are appeals preferred by the Assessees against the orders of the Ld. First Appellate Authority in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short). Further details of the orders of the lower authorities are as under:- ITA No. & Assessment Year CIT(A) who passed the order Appeal No. & Date of order of the CIT(A) AO who passed the assessment order & Date of order Section of the IT Act under which the AO passed the order 3674/Del/2023 2010-11 CIT(A), NFAC, Delhi. CIT(A), Delhi - 10/10053/2017-18, Dated 18.10.2023 ITO, Ward 22(1), New Delhi, date: 12.03.2013 143(3) 5792/Del/2024 2012-13 - Do CIT(A), Karnal/10644/2018 -19 ITO, Ward-3, Karnal, Dated 28.12.2018 147/143(3) 3284/Del/2023 2012-13 - Do - NFAC/2011- 12/10114436 National Faceless Asstt. Centre, dated 16.03.2022 271B 2785/Del/2023 - Do CIT(A), Gurgaon- ACIT, Circle 154 ITAs No.3674/Del/2023, 5792/Del/2024, 3284/Del/2023, 2785/Del/2023 8084/Del/2019 & 3021/Del/2022 3 2012-13 - 1/11909/2019-20 4(1), Gurgaon Dated, 01.02.2020 8084/Del/2019 2015-16 CIT(A)-9, New Delhi 10056/17-19 dated 05.08.2019 Addl.CIT, Special Range- 9, New Delhi, dated 26.05.2017 143(3) 3021/Del/2022 2016-17 CIT(A), Kanpur-4 CIT(A)- IV/KNP/10712/201 5-16 DCIT, Central Circle, Meerut, dated 17.03.2022 143(3)/147 2. At the time of hearing, it was pointed out on behalf of the assessee by the ld. AR appearing or the application as filed that these assessees have approached the competent authority for taking benefit of Direct Tax Vivad Se Vishwas Scheme, 2024. It is also brought to our knowledge that relevant forms have been issued in favour of the assessees. The ld. representatives of the assessee have submitted that the appeals will be settled according to the Direct Tax Vivad Se Vishwas Scheme, 2024 and request is made for withdrawal of the appeals with liberty to approach the Tribunal in case the appeals are not settled. The ld. DR had no objection to the withdrawal. 3. In the light of the aforesaid, the appeals referred in the title above are allowed to be withdrawn. However, in case the assessee or the Department is not satisfied with the final outcome of the Direct Tax Vivad Se Vishwas Scheme, 2024 proceedings, both the parties will be at liberty to get the appeals restored for decision on merits. ITAs No.3674/Del/2023, 5792/Del/2024, 3284/Del/2023, 2785/Del/2023 8084/Del/2019 & 3021/Del/2022 4 4. In the result, as for statistical purposes all the appeals are considered dismissed. Order pronounced in the open court on 24.01.2025. Sd/- Sd/- (SHAMIM YAHYA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24th January, 2025. dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi "