KUSUM GUPTA,NEW DELHI V. ASSESSMENT UNIT, NFAC, NEW DELHI

ITA 1188/DEL/2024

AI Insights

The case involves multiple appeals filed by different assessees against the orders of the lower tax authorities, concerning various assessment years. The appeals were heard by the Income Tax Appellate Tribunal, Delhi. During the proceedings, it was revealed that the assessees had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, a scheme aimed at resolving tax disputes. The assessees requested the withdrawal of their appeals, which was not objected to by the Departmental Representative. Consequently, the tribunal dismissed the appeals as withdrawn, with a provision to restore them if the scheme's outcome is unsatisfactory.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 41749 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEL
• Keywords: Competent authority

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. & Assessment Year Bench Appellant Respondent Assessee by Revenue by 2213/Del/2022 2019-20 D Ashish Kulpati, J-053, Ridgewood Estate, DLF Phase-4, Gurgaon, Haryana – 122 002. PAN: ABGPK4747F DCIT, International Taxation, Gurgaon. Shri Pushpdeep Singh, Advocate Shri Jitender Singh, Sr. DR 5932/Del/2024 2021-22 I Samvardhana Motherson International Ltd. (Formerly known as Motherson Sumi Systems Ltd.)F-7, Block B-1, 2nd Floor, Mohan Coop. Industrial Estate, Mathura road, New Delhi -44. PAN:AAACM0405A DCIT, Circle 22(2), Delhi. Ms Kashish Gupta, CA - Do - 1188/Del/2024 2020-21 C Kusum Gupta, 75/83, West Punjabi Bagh, New Delhi – 110 026. PAN: AAJPG6889Q Assessment Unit, NFAC, New Delhi. None - do – 5779/Del/2024 2019-20 B Elymer International Private Ltd., 13, Rajpur Road, Civil Lines, New Delhi – 110 054. PAN: AAACE3789P ITO, Ward-8(1), Delhi. None - do - ITAs No.2313/Del/2022, 5932/Del/2024, 2592/Del/2024, 1188/Del/2024, 5779/Del/2024 & 6098/Del/2024 2 6098/Del/2024 2017-18 SMC Narender Kumar Sharma, No.B-1/35, Yamuna Vihar, Delhi – 110 053. PAN: CDJPS4081D ITO, Ward-60(8), Delhi. Shri Rajkumar & Shri Harshit Chouhan, Advocates - do - Date of Hearing : 28.02.2025 Date of Pronouncement : 28.02.2025 ORDER PER BENCH: These are appeals preferred by the Assessees against the orders of the Ld. First Appellate Authority in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short). Further details of the orders of the lower authorities are as under:- ITA No. & Assessment Year CIT(A) who passed the order Appeal No. & Date of order of the CIT(A) AO who passed the assessment order & Date of order Section of the IT Act under which the AO passed the order 2213/Del/2022 2019-20 DRP-1, New Delhi. DRP-1, Objection No.417/AY 2019- 20, Dated 04.05.2022 ACIT, Int. Tax, Gurgaon date: 21.07.2022 143(3) r.w.s. 144C(13) 5932/Del/2024 2021-22 DRP-2, New Delhi Dated 27.09.2024 DCIT, Cir. 22(2), Delhi dt.28.10.2024 143(3)/144C( 13) 1188/Del/2024 2020-21 NFAC, Delhi NFAC/2019- 20/10182425, DATED 17.01.2024 NFAC, Delhi Dated, 26.09.2022 143(3)/144B 5779/Del/2024 2019-20 CIT(A)-8, Mumbai CIT(A), Delhi- 41/10024/2020-21 dated 25.11.2024 CPC, Bengaluru, dated 11.05.2020 143(1) ITAs No.2313/Del/2022, 5932/Del/2024, 2592/Del/2024, 1188/Del/2024, 5779/Del/2024 & 6098/Del/2024 3 6098/Del/2024 2017-18 NFAC, Delhi CIT(A)-Delhi- 19/10471/2019-20 ITO, Ward- 60(8), Delhi, dated 24.12.2019 143(3) 2. At the time of hearing, it was pointed out on behalf of the assessees that the assessees have approached the competent authority for taking benefit of Direct Tax Vivad Se Vishwas Scheme, 2024. It was also brought to our knowledge that relevant forms have been issued in favour of the assessees. The ld. representatives of the assessee have submitted that the appeals will be settled according to the Direct Tax Vivad Se Vishwas Scheme, 2024 and request was made for withdrawal of the appeals with liberty to approach the Tribunal in case the appeals are not settled. The ld. DR had no objection to the withdrawal. 3. In the light of the aforesaid, the appeals referred in the title above are allowed to be withdrawn and accordingly are dismissed as withdrawn. However, in case the assessee or the Department is not satisfied with the final outcome of the Direct Tax Vivad Se Vishwas Scheme, 2024 proceedings, both the parties will be at liberty to get the appeals restored for decision on merits. 4. In the result, all the appeals are considered dismissed as withdrawn. Order pronounced in the open court on 28.02.2025. Sd/- Sd/- (M. BALAGANESH) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28th February, 2025. ITAs No.2313/Del/2022, 5932/Del/2024, 2592/Del/2024, 1188/Del/2024, 5779/Del/2024 & 6098/Del/2024 4 dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi "