CARLSBERG INDIA PRIVATE LIMITED,NEW DELHI V. DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE, GURUGRAM, GURUGRAM

ITA 2834/DEL/2025

AI Insights

This case involves Carlsberg India Pvt. Ltd., the appellant, contesting an order from the Commissioner of Income-tax (Appeals), NFAC, Delhi, which dismissed their appeal regarding an order passed under sections 201(1) and 201(1A) of the Income Tax Act, 1961 by the DCIT, TDS Circle, Gurgaon. The dismissal was based on the incorrect assumption that the assessee had opted for settlement under the Direct Taxes Vivad Se Vihwas Act, 2020 (VSVS), which they had not. The Income Tax Appellate Tribunal found that the dismissal was based on incorrect facts and thus allowed the appeal, restoring the issues to the CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787352 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 29-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: ARUN CHHABRA
• Keywords: TDS

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2834/Del/2025 Assessment Year : 2014-15 Carlsberg India Pvt. Ltd., 4th Floor, Rectangle No.1, Commercial Complex, D-4, Saket, New Delhi -110 017. PAN : AAJCS8454J Vs. DCIT, TDS Circle, Gurugram. (Appellant) (Respondent) Assessee by : Shri Arun Chhabra, CA Revenue by : Shri Rajesh Kumar Dhanesta, Sr.DR Date of Hearing : 13.11.2025 Date of Pronouncement : 13.11.2025 ORDER PER ANUBHAV SHARMA, JM: This is an appeal preferred by the Assessee against the order dated 02.12.2021 of the Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal No.NFAC/2013-14/10019758 arising out of the appeal before it against the order dated 31.03.2021 passed u/s 201(1)/201(1A) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the DCIT, TDS Circle, Gurgaon (hereinafter referred to as the Ld. AO). Printed from counselvise.com ITA No.2834/Del/2025 2 2. On hearing both the sides we find that the appeal is filed with a delay of 115 days and a condonation application has been filed on the basis that earlier the assessee had filed a fresh appeal before the CIT(A) which was dismissed with the finding that a fresh appeal was not maintainable before the CIT(A) and the earlier order was appealable before this Tribunal only. In the light of the aforesaid and the facts and circumstances giving rise to this appeal, the delay is condoned and the appeal is admitted for hearing. Further, it comes up that the impugned order has been passed whereby the appeal of the assessee has been dismissed by observing that the assessee has opted for Direct Taxes Vivad Se Vihwas Act, 2020 (VSVS) and the appeal was not adjudicated on questions of law or on merit by the ld. First Appellate Authority. The ld. Counsel has submitted that the assessee has not approached for settlement under VSVS. It appears that on wrongful assumption and on incorrect facts being kept in mind the impugned order was passed. The appeal seems to have been dismissed erroneously. Accordingly, the appeal is allowed. The issues on merits are restored to the files of ld.CIT(A) to pass an order afresh. Order pronounced in the open court on 13.11.2025. Sd/- Sd/- (S. RIFAUR RAHMAN) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 13th November, 2025. dk Printed from counselvise.com ITA No.2834/Del/2025 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "