Deputy Commissioner of Income Tax, Delhi V. ADM Agro Industries India Pvt Ltd, Mumbai

ITA 104/DEL/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2023 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 22-04-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 11-01-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 147; 143(3); 142(1)

Judgement Text

ITA Nos.104 & 105/Del/2024 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ .अ.स ं /.I.T.A Nos.104 & 105/Del/2024 /Assessment Years:2013-14 & 2015-16 Deputy Commissioner of Income Tax, Circle 1(1), Room No.153A, C.R. Building, I.P. Estate, New Delhi. ब म Vs. ADM Agro Industries India P. Ltd., Kaledonia (Hdil Building), Level 78, Wing Office No.4A, Sahar Road, Opp. Vijay Nagar, Housing Society, Andheri East, Mumbai, Maharashtra. PAN No.AAHCA6993E अ Appellant /Respondent Assessee by Ms. Ananya Kapoor, Adv. Revenue by Shri Amit Katoch, Sr. DR स ु नवाईक तारीख/ Date of hearing: 23.04.2024 उ ोषणाक तारीख/Pronouncement on 30.05.2024 आदेश /O R D E R PER C.N. PRASAD, J.M. These two appeals are filed by the Revenue against different orders of the Ld. CIT(Appeals)-NFAC, Delhi dated 03.11.2023 for the assessment years 2013-14 & 2015-16. Revenue has challenged the orders of the Ld.CIT(Appeals) on the ground that the Ld.CIT(A) erred in dismissing the appeals of the assessee as infructuous as per ITA Nos.104 & 105/Del/2024 2 clause 4(2) of the Direct Tax Vivad se Vishwas Scheme (VSVS) Act, 2020 ignoring the fact that the order passed u/s 147 r.w.s. 142(1) of the Act was not settled under VSVS. 2. During the course of hearing the Ld. DR submits that the Ld.CIT(A) dismissed the appeals of the assessee which were filed against the reassessment orders passed in pursuant to the provisions of section 147 of the Act on a mistaken impression that the disputes in these appeals were settled under VSVS, whereas the fact of the matter is that the assessee settled the disputed taxes under VSVS which were raised while completing the assessment u/s 143(3) of the Act. Ld. Counsel for the assessee also submitted that the assessee never settled the dispute in these appeals under VSVS. It is submitted that as a matter of fact the assessee has written a letter to the Ld.CIT(A)-NFAC, Delhi to revive the appeals and adjudicate the same on merits. 3. Heard rival contentions, perused the orders of the authorities below and the letter furnished by the assessee before the Ld.CIT(Appeals)-NFAC, Delhi dated 16.01.2024. Perusal of the Ld.CIT(A) order shows that the appeals of the assessee were dismissed as infructuous on the ground that the assessee has opted under VSVS and settled the disputed taxes. Subsequently by letter ITA Nos.104 & 105/Del/2024 3 dated 16.01.2024 the assessee requested the ld.CIT(A)-NFAC, Delhi stating that these appeals were not settled under VSVS by the assessee and the disputes arise from the orders passed by the Assessing Officer u/s 143(3) r.w.s. 147 of the Act. It was the contention of the assessee that what was settled under VSVS was the disputed taxes emanated from the orders passed u/s 143(3) of the Act by the AO. The contents of the letter are as under: - ITA Nos.104 & 105/Del/2024 4 4. The assessee also filed a similar letter for the AY 2015-16 before the Ld.CIT(A)-NFAC, Delhi for revival of the appeal. All these goes to show that assessee never settled the disputes in these ITA Nos.104 & 105/Del/2024 5 appeals which were emanated out of the order passed by the AO u/s 143(3) r.w.s. 147 of the Act. We observed that the Ld.CIT(A) under the mistaken impression that the disputed taxes in these two appeals were settled under VSVS these appeals of the assessee were dismissed as infructuous. 5. In view of the above, these two appeals are restored to the file of the Ld.CIT(A) for deciding the grounds on merits after providing reasonable opportunity to the assessee. 6. In the result, appeals of the Revenue are allowed for statistical purpose. Order pronounced in the open court on 30.05.2024 Sd/- Sd/- (BRAJESH KUMAR SINGH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30.05.2024 *Kavita Arora, Sr. P.S. Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order Assistant Registrar, ITAT: Delhi Benches-Delhi