INCOME TAX OFFICER, DELHI V. SHRI CHATRAPATI SHIVAJI MAHARAJ MEMORIAL NATIONAL COMMITTEE, DELHI

ITA 108/DEL/2024

AI Insights

The case involves two appeals by the Income Tax Officer against the Shri Chatrapati Shivaji Maharaj Memorial National Committee, concerning the assessment years 2018-19 and 2020-21. The appeals were directed against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The assessee, through its authorized representative, submitted that the disputes for both years were settled under the Vivad Se Vishwas Scheme, providing a mechanism for resolving tax disputes. The Department acknowledged the settlement but requested the option to revive the appeals if the VSVS application fails.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 298891 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2020-2021
• Other Referred Cases: M/s. Nannusamy Mohan(HUF) vs. ACIT
• Laws Referred To: Vivad Se Vishwas Scheme 2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH
• Assessee Lawyers: SHAURYA JAIN

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “जी”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं एम. बालागणेश, लेखाकार सद˟ क े समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं.107 & 108/िदʟी/2024(िन.व. 2018-19 and 2020-21) ITA Nos.107 & 108/DEL/2024 (A.Y.2018-19 and 2020-21) Income Tax Officer, Ward-2(1), R.No. 2411, 24th Floor, Pratyaksh Kar Bhawan, E-2 Block, Civic Centre, New Delhi 110002 ...... अपीलाथᱮ/Appellant बनाम Vs. Shri Chatrapati Shivaji Maharaj Memorial National Committee, B-14/A, Chatrapati Shivaji Bhawan, Qutab Intuitional Area, New Delhi 110016 PAN: AAFTS-3397-H ..... ᮧितवादी/Respondent अपीलाथŎ Ȫारा/ Appellant by : Shri Om Prakash, Sr. DR ŮितवादीȪारा/Respondent by : Shri Shaurya Jain सुनवाई कᳱ ितिथ/ Date of hearing : 07/03/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 07/03/2025 आदेश/ORDER PER VIKAS AWASTHY, JM: These two appeals by the Revenue are directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 11.12.2023 and 16.11.2023, for assessment years 2018-19 and 2020-2, respectively. 2. The assessee has filed an application dated 27.02.2025 through its AR stating that the assessee has settled the dispute in appeals under Vivad Se 2 ITA Nos.107 & 108/Del/2024 (AYs 2018-19 and 2020-21) Vishwas Scheme 2024 (in Short ‘VSVS’). A copy of Form No. 2 issued under VSVS for both the impugned assessment years and copy of challan evidencing payment of tax determined in Form No.2 is furnished along with application. 3. Shri Om Prakash, Sr. DR representing the department submitted that the Department may be given liberty to revive the appeal in the event application filed by the assessee under VSVS fails to mature for any reason. 4. In light of the fact that the assessee has settled the dispute in both appeals by the Revenue under VSVS, the appeals by the Department have become infructuous. Hence, the same is dismissed as infructuous. 5. Liberty is granted to the Department/Appellant to revive appeal(s) in the event application filed by the assessee/respondent under VSVS fails to mature. It is further made clear that if the Department/appellant seeks to restore the appeal(s) 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. [Re. 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]. 6. In the result, appeals of the Revenue are dismissed. Order pronounced in the open court on Friday the 07th day of March, 2025. Sd/- Sd/- (M. BALAGANESH) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 07/03/2025 3 ITA Nos.107 & 108/Del/2024 (AYs 2018-19 and 2020-21) NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI "