DCIT, LTU, CIRCLE- 1 & 2, NEW DELHI V. INDIAN YAMAHA MOTOR PVT. LTD., NEW DELHI

ITA 6039/DEL/2018

AI Insights

The case involves the Revenue's appeal against the order of the Commissioner of Income-tax (Appeals) for the Assessment Year 2013-14 concerning India Yamaha Motor Pvt. Ltd. The assessee, represented by Shri Ved Jain, Advocate, informed the tribunal that the issue had been settled under the Vivad Se Vishwas Scheme, 2024, leading to the Revenue's appeal being declared infructuous. The designated authority had issued Form 4, confirming the settlement. The Departmental Representative, Shri Dharm Veer Singh, CIT DR, did not contest this development. Consequently, the tribunal dismissed the appeal but allowed the Revenue to revive it if the VSVS application does not succeed.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780136 (ITAT-DELHI)
• Duration Of Justice: 7 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2013-2014
• Appeal Filed On: 20-09-2018
• Other Referred Cases: M/s. Nannusamy Mohan (HUF) vs. ACIT in T.C.A. No.372 of 2020 decided on 16.10.2020 by Hon'ble Madras High Court
• Laws Referred To: Vivad Se Vishwas Scheme, 2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHARM VEER SINGH
• Assessee Lawyers: VED JAIN

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.6039/DEL/2018 (Assessment Year: 2013-14) DCIT, LTU, Circle 1 & 2, vs. India Yamaha Motor Pvt. Ltd., New Delhi. 1st Floor, Great Eastern Centre, 70, Nehru Place, IFCI Tower, New Delhi – 110 019. (PAN : AABCI7552F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ved Jain, Advocate REVENUE BY : Shri Dharm Veer Singh, CIT DR Date of Hearing : 09.10.2025 Date of Order : 09.10.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The Revenue has filed appeal against the order of the ld. Commissioner of Income-tax (Appeals),-44, New Delhi [for short ‘ld. CIT (A)] dated 29.06.2018 for Assessment Year 2013-14. 2. At the time of hearing, ld. AR for the assessee submitted that since the assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’), hence, the appeal filed by the Revenue has become infructuous and deserves to be dismissed as infructuous. In this regard, Printed from counselvise.com 2 ITA No.6039/DEL/2018 the ld. AR for the assessee submitted that Form 4 has been issued by the designated authority and a copy of the same is brought on record. Ld. DR did not controvert the aforesaid proposition. 3. In view of the above, the appeal filed by the Revenue is dismissed as infructuous. 4. Liberty is granted to the Revenue to revive appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the Revenue seeks to restore the appeals in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Revenue. M/s. Nannusamy Mohan (HUF) vs. ACIT in T.C.A. No.372 of 2020 decided on 16.10.2020 by Hon’ble Madras High Court.] 5. In the result, appeal of the Revenue is dismissed at the behest of the assessee to settle the issue under VSVS. Order pronounced in the open court on this 9TH day of October, 2025 after the conclusion of the hearing. Sd/- sd/- (SUDHIR PAREEK) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 09.10.2025 TS Printed from counselvise.com 3 ITA No.6039/DEL/2018 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "