Aashiyana Infrastructure Development Private Limited, Faridabad V. DCIT Circle 1(1), New Delhi

ITA 641/DEL/2023

AI Insights

The case involves Aashiyana Infrastructure Development Private Limited, the appellant, contesting an order from the National Faceless Appeal Centre (NFAC), which dismissed their appeal regarding the assessment year 2010-11. The primary grievance was the NFAC's dismissal without verifying whether the dispute had been settled under the Direct Tax Vivad se Vishwas Act, 2020 (VSVS Act). The Tribunal noted that the assessee had not paid the requisite tax due to financial constraints, rendering their declaration under the VSVS Scheme non-est. Consequently, the Tribunal decided to set aside the NFAC's order and remand the case back to the CIT(A) for a decision on the merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115933 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-09-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 06-03-2023
• Laws Referred To: Direct Tax VSV Act, 2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER ITA No.641/Del/2023 Assessment Year: 2010-11 Aashiyana Infrastructure Development Private Limited Plot No.830, Near Asian Hospital Sector- 21A, Faridabad PAN No.AAFCA2236A Vs DCIT Circle- 1 (1) New Delhi (APPELLANT) (RESPONDENT) Appellant by Sh. Salil Kapoor, Advocate Sh. Sumit Lal Chandani, Advocate Respondent by Sh. Kanv Bali, Sr DR Date of hearing: 04/09/2023 Date of Pronouncement: 04/09/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order dated 30.12.2022 by NFAC, Delhi pertaining to A.Y.2010-11. 2. The sum and substance of the grievance of the assessee is that the NFAC erred in dismissing the appeal without verifying the fact that the dispute has not been settled by the assessee under the direct tax VSV Act, 2020. 2 3. Representatives of both the sides were heard at length. Case records carefully perused. The order of the NFAC show that the appeal of the assessee has been set aside for want of verification of tax paid in respect of the declaration made under the VSVS Act. 4. We find that the assessee due to finance constraints did not pay the tax in respect of the declaration made under the VSVS Scheme, therefore, the declaration of the assessee has to be treated as non-est and the appeal has to be decided on merits of the case. Therefore, we restore this appeal to the files of the CIT(A) and the CIT(A) is directed to decide the appeal afresh after affording a reasonable and sufficient opportunity of being heard to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purpose. 6. Decision announced in the open court on 04.09.2023. Sd/- Sd/- [ANUBHAV SHARMA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: .09.2023 *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi