KUMARI SURESH ARORA,NEW DELHI V. JCIT RANGE-49 DELHI, NEW DELHI

ITA 5001/DEL/2025

AI Insights

The case involves Kumari Suresh Arora, the appellant, who appealed against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi, which sustained a penalty under section 271D of the Income Tax Act for the Assessment Year 2017-18. Initially, the appellant had opted for the Direct Tax Vivad se Vishwas Scheme, 2020 (DTVSVS), but failed to deposit the tax as required by the scheme, leading to the dismissal of her appeal by the Ld. CIT(Appeals). The appellant contested that her appeal should not be considered under the DTVSVS as the dispute was not settled under the scheme, and thus, it should be heard on merits. The Ld. Departmental Representative did not object to the restoration of the appeal to the Ld. CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787328 (ITAT-DELHI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2017-2018
• Appeal Filed On: 18-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKUSH KALRA
• Assessee Lawyers: NEHA GUPTA

Judgement Text

"I.T.A. No. 5001/Del/2025 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5001/Del/2025 िनधा रणवष /Assessment Year: 2017-18 KUMARI SURESH ARORA WZ-1626, Nangal Raya, New Delhi. बनाम Vs. JCIT, Range-49, Delhi. PAN No. AFRPA2401D अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent िनधा\u0005\u0006रतीक ओरसे /Assessee by Ms. Neha Gupta, Advocate राज\u0010वक ओरसे /Revenue by Ms. Ankush Kalra, Sr. DR सुनवाईक तारीख/ Date of hearing: 18.11.2025 उ\u0016ोषणाक तारीख/Pronouncement on 18.11.2025 आदेश /O R D E R PER SHRI C.N. PRASAD, J.M. This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi dated 19.06.2025 for the AY 2017-18 in sustaining the penalty levied u/s 271D of the Act. 2. Ld. Counsel for the assessee, at the outset, submitted that the appeal of the assessee was dismissed by the Ld. CIT(Appeals) on the ground that the assessee had opted under Direct Tax Vivad se Printed from counselvise.com I.T.A. No. 5001/Del/2025 2 Vishwas Scheme, 2020 (DTVSVS). Ld. Counsel for the assessee stated that though the assessee initially opted under DTVSVS as the appellant could not deposit the tax as per the scheme. Thus, the appeal of the assessee before the Ld. CIT(A) is not settled under DTVSVS 2020. Therefore, the Ld. Counsel pleaded that the appeal may be restored to the file of the Ld. CIT(A) for deciding the issue on merits. 2. Ld. DR has no serious objection in restoring the appeal to the file of the Ld. CIT(A). 3. Heard rival contentions, perused the orders of the authorities below. On perusal of the order of the Ld. CIT(A), we observed that the appeal of the assessee was disposed of by the Ld. CIT(A) on the ground that the assessee had opted under DTVSVS 2020 and Form III was dated 15.02.2021 was also issued to the assessee. It is the contention before us that the assessee could not pay the taxes as per this scheme and therefore the dispute in appeal is not settled under DTVSVS 2020 and the appeal has to be heard on merits. 4. Considering the submissions of the Ld. Counsel for the assessee, we restore this appeal to the file of the Ld. CIT(A) who Printed from counselvise.com I.T.A. No. 5001/Del/2025 3 shall decide the appeal on merits after providing adequate opportunity to the assessee. 5. In the result, appeal of the Assessee is allowed for statistical purpose. Order pronounced in the open court on 18/11/2025 Sd/- Sd/- (NAVEEN CHANDRA) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 18/11/2025 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "