DEVENDER KUMAR,ROHTAK V. ITO, WARD 1, ROHTAK

ITA 2509/DEL/2024

AI Insights

The case involves an appeal by Sh. Devender Kumar against the order of the Commissioner of Income-tax (Appeals)/NFAC, Delhi, dated 11.10.2023, for the Assessment Year 2012-13. The appeal was heard by the Income Tax Appellate Tribunal Delhi Bench under the jurisdiction of Shri S.RIFAUR RAHMAN, Accountant Member. During the proceedings, the assessee's representative informed the tribunal that the issue had been settled under the Vivad Se Vishwas Scheme, 2024, and thus, the assessee wished to withdraw the appeal. The Department did not contest this proposition. Consequently, the tribunal dismissed the appeal as withdrawn, with provisions allowing for the revival of the appeal if the VSVS application does not mature successfully.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474576 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• 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: Revenue
• Court: TRIBUNAL
• Department Lawyers: B.S. ANAND
• Assessee Lawyers: NAVEEN GUPTA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 2509/DEL/2024 (Assessment Year: 2012-13) Sh. Devender Kumar, vs. ITO, Ward 1, Rohtak S/o Sh. Rajender Singh, H.No. 34/14, Kirpal Nagar, Rohtak, Haryana-124001 (PAN : BLFPK3424D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Naveen Gupta, Adv. REVENUE BY : Shri B.S. Anand, Sr. DR Date of Hearing : 06.03.2025 Date of Order : 06.03.2025 O R D E R 1. This appeal has been filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/NFAC, Delhi dated 11.10.2023 for the Assessment Year 2012-13. 2. The Ld. AR for the assessee has submitted that since the assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’), hence, the Assessee wishes to withdraw the instant appeal. In this behalf, the Ld. AR for the assessee submitted that Form 2 has been issued by the Department. Ld. DR did not controvert the aforesaid proposition. In view of the aforesaid, appeal of the Assessee is dismissed as withdrawn. 2 ITA No.2509/DEL/2024 3. Liberty is granted to the Assessee to revive appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee seeks to restore the appeal 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.] 4. In the result, appeal of the assessee is dismissed in the terms aforesaid. Order pronounced in the open court on this 06th day of March, 2025 after the conclusion of hearing. SD/- (S.RIFAUR RAHMAN) ACCOUNTANT MEMBER Dated: 06.03.2025 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI 3 ITA No.2509/DEL/2024 1. Date of dictation of Tribunal order 06.3.25 2. Date on which the typed draft Tribunal Order is placed before the Dictating Member 06.3.25 3. Date on which the typed draft Tribunal order is placed before the other Member 06.3.25 4. Date on which the approved draft Tribunal order comes to the Sr. PS/PS 06.3.25 5. Date on which the fair Tribunal order is placed before the Dictating Member for pronouncement 06.3.25 6. Date on which the signed order comes back to the Sr.PS/PS 7. Date on which the final Tribunal order is uploaded by the Sr.PS/PS on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal order 9. Date of killing off the disposed off files on the judisis portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes to the Assistant Registrar for endorsement of the order 12. Date of Despatch of the order "