FIRASAT KHAN,MORADABAD V. NATIONAL FACELESS ASSESSMENT CENTRE, LKN-W-(71)(92), DELHI

ITA 5613/DEL/2024

AI Insights

The case involves multiple appeals by different assessees against the orders of the Commissioner of Income Tax (Appeals)/NFAC for different assessment years. The assessees, H & M Hennes and Mauritz Retail Pvt Ltd, Gurjeet Singh Chadha, and Firasat Khan, filed applications to withdraw their appeals as they chose to settle their disputes under the Vivad se Vishwas Scheme, 2024. This scheme is aimed at resolving pending tax disputes. The Departmental Representative did not object to the withdrawal of the appeals. The tribunal, after considering the applications, dismissed the appeals as withdrawn but granted the assessees the liberty to revive them if their applications under the scheme fail.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 37369 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Laws Referred To: Vivad se Vishwas Scheme, 2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANISTA; RAJESH KUMAR DHANISTA; RAJESH KUMAR DHANISTA
• Assessee Lawyers: A NKIT SAHNI

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1930/DEL/2024 [A.Y 2016-17] H & M Hennes and Mauritz Retail Pvt Ltd Vs. A.C.I.T. A-Wing, 2nd Floor, D-3 New Delhi Distt. Centre, Saket, New Delhi PAN: AADCH 3567 M Assessee By : Shri Ankit Sahni, Adv Department By : Shri Rajesh Kumar Dhanista, Sr. DR ITA No. 32/DEL/2023 [A.Y 2015-16] Gurjeet Singh Chadha Vs. Dy.C.I.T. 455, Civil Lines New Delhi Moradabad PAN: ACKPC 9643 D Assessee By : None Department By : Shri Rajesh Kumar Dhanista, Sr. DR ITA No. 5613/DEL/2024 [A.Y 2013-14] Firasat Khan Vs. N.F.A.C F.K. Cable TV Network New Delhi Lal Masjid, Nai Basti Uttar Pradesh PAN: AFSPK 4605 C Assessee By : None Department By : Shri Rajesh Kumar Dhanista, Sr. DR (Appellant) (Respondent) 2 Date of Hearing : 31.01.2025 Date of Pronouncement : 31.01.2025 ORDER PER NAVEEN CHANDRA, A.M;- The above captioned appeals by different assessees are directed against the order of Commissioner of Income Tax (Appeals)/NFAC, for different A.Ys. 2. The assessees have filed applications for withdrawal of appeals as the assessees have opted to settle the issues under the Vivad se Vishwas Scheme, 2024 [in short ‘VSVS’]. The assessees have placed on record copy of Form No. 2 filed under VSVS, 2024. The ld. counsels for assessee prayed for liberty to revive appeal in case application of assessee fails to mature for any reason under Vivad se Vishwas Scheme, 2024. 3. The ld. DR raised no objection to withdrawal of appeals by the assessees. 4. Both sides heard. In light of application made by the assessee, appeals of assessee are dismissed as withdrawn as assessees have opted to settle the issue under Vivad se Vishwas Scheme. Liberty is granted to assessee to revive the appeal in case application of assessee under Vivad se Vishwas Scheme, 2024 fails to mature. 3 5. In the result, appeals of assessees in ITA No. 1930/DEL/2024, 32/DEL/2023 and 5613/DEL/2024 are dismissed as withdrawn. Order pronounced in open court on 31.01.2025. Sd/- Sd/- [ANUBHAV SHARMA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 31st JANUARY, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi 4 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order… 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of 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 "