BIKRAM SINGH,SOUTH WEST V. ACIT , DELHI

ITA 4319/DEL/2024

AI Insights

This case involves an appeal by Shri Bikram Singh against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-18. The appeal was heard by the Income Tax Appellate Tribunal Delhi Bench. During the proceedings, the assessee's counsel requested withdrawal of the appeal, citing the assessee's participation in the Direct Tax Vivad Se Vishwas Scheme, 2024, and the receipt of Form No.3 under this scheme. The tribunal referenced a decision by the Hon'ble Madras High Court in the case of Nannusamy Mohan (HUF) vs. ACIT, which allowed for the restoration of appeals if the scheme's benefits were not granted. Consequently, the tribunal dismissed the appeal but granted the liberty to restore it if necessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 31694 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Other Referred Cases: Nannusamy Mohan (HUF) vs. ACIT in T.C.A. No.372 of 2020
• Laws Referred To: Direct Tax Vivad se Vishwas Scheme, 2024, Direct Tax Vivad Se Viswas Scheme Act 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHISH TRIPATHI
• Assessee Lawyers: UDIT DAD; FILING A MISCELLANEOUS
• Keywords: Condonation of delay; Question of law; Competent authority

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.4319/Del/2024 [Assessment Year: 2017-18] Shri Bikram Singh, L-37, Mahipalpur Extension, Delhi-110037 Vs Assistant Commissioner of Income Tax, Circle-21(2), Delhi PAN-ABKPS5232P Assessee Revenue Assessee by Shri Udit Dad, Adv. Revenue by Shri Ashish Tripathi, Sr. DR Date of Hearing 24.03.2025 Date of Pronouncement 24.03.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi, dated 19.08.2024 pertaining to Assessment Year 2017-18. 2. When this appeal is called for hearing, ld. Counsel for the assessee requested for withdrawal of the appeal on the ground that the assessee has opted for the Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2017-18 and submitted that assessee has also received Form No.3 with respect to such scheme. 3. The assessee/appellant had also enclosed the evidence in that regard before us. Since, the assessee had already filed an application 2 ITA No.4319/Del/2024 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. 8. In the light of the above, we direct the appellant/ assessee to file the Form No. 1 on or before 20.11.2020 and the competent authority shall process the application/ declaration in accordance with the Act and pass appropriate orders expeditiously 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 disposed aforementioned liberty Consequently the Substantial Question of Law are left upon. No costs.\" 4. In 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 3 ITA No.4319/Del/2024 restoration of appeal. The Registry will place such petition before the Bench concerned. 5. In view of the aforesaid observations, we dismiss the 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 as withdrawn. Order pronounced in the open court on 24th March, 2025. Sd/- Sd/- [VIMAL KUMAR] [BRAJESH KUMAR SINGH] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 24.03.2025 f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Assessee 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi "