BRAHM DUTT,NOIDA V. I.T.O WARD 1(2) NOIDA, NOIDA

ITA 4057/DEL/2024

AI Insights

This case involves an appeal by Shri Brahm Dutt against the order of the National Faceless Appeal Centre, Delhi, which arose from an assessment order under section 144 of the Income Tax Act for the Assessment Year 2015-16. The assessee requested the withdrawal of the appeal, having opted for the Direct Tax Vivad se Vishwas Scheme, 2024, and submitted Form No.2 related to this scheme. The tribunal, referencing a decision by the Hon'ble Madras High Court, dismissed the appeal but allowed the possibility of restoration if the assessee's declaration under the scheme is not accepted.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471517 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Other Referred Cases: Nannusamy Mohan (HUF) vs. ACIT
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHISH TRIPATHI
• Assessee Lawyers: FILING A MISCELLANEOUS
• Keywords: Condonation of delay; Question of law; Competent authority
• Section: 144

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.4057/Del/2024 [Assessment Year: 2015-16] Shri Brahm Dutt, Village Nagla Charan Das, P.O. Maharishi Nagar, Phase-2, Gautam Budh Nagar, Noida, U.P.-201305 Vs Income Tax Officer, Ward-1(2), Noida, U.P.-201301 PAN-AOSPD2162G Assessee Revenue Assessee by NONE (Withdrawal Application) Revenue by Shri Ashish Tripathi, Sr. DR Date of Hearing 27.03.2025 Date of Pronouncement 27.03.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi, dated 18.07.2024 arising out of assessment order u/s 144 of the Act dated 31.10.2019 for Assessment Year 2015-16. 2. When this appeal is called for hearing, ld. Counsel for the assessee vide his letter dated 10.03.2025 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 2015-16 and submitted that assessee has received Form No.2 with respect to such scheme. 2 ITA No.4057/Del/2024 3. The assessee/appellant 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. 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 3 ITA No.4057/Del/2024 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 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 27th March, 2025. Sd/- Sd/- [VIMAL KUMAR] [BRAJESH KUMAR SINGH] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 27.03.2025 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 "