M/S ROHAN PROMOTORS PVT. LTD.,NEW DELHI V. ITO, NEW DELHI

MA 325/DEL/2023

AI Insights

The case involves M/s Rohan Promotors Pvt. Ltd., which filed Miscellaneous Applications (MAs) arising from the Tribunal's earlier decision to dismiss their appeals as withdrawn, contingent upon the resolution of tax arrears under the Vivad Se Vishwas (VSV), 2020 Scheme. The assessee had opted for this scheme but failed to comply due to severe financial constraints, leading them to request the reinstatement of their appeals. The Tribunal, considering the circumstances and the provisions of the VSV scheme, allowed the MAs and directed the appeals to be fixed for hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 31720 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Laws Referred To: Vivad Se Vishwas (VSV), 2020 Scheme
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Assessee Lawyers: NITIN BAJAJ

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘FRIDAY-F’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER MA Nos.325 and 326/Del/2023 (Arising out of ITA Nos.967 and 968/DEL/2017) [Assessment Year: 2006-07 and 2007-08] M/s Rohan Promotors Pvt. Ltd.31, Jangpura Road, Bhogal, New Delhi-110014 Vs ITO, Ward-15(4), New Delhi PAN-AADCR0070P Assessee Revenue Assessee by Shri Nitin Bajaj, Adv. Revenue by Shri Sahil Kumar Bansal, Sr. DR Date of Hearing 28.03.2025 Date of Pronouncement 28.03.2025 ORDER PER BRAJESH KUMAR SINGH, AM, These two Miscellaneous Applications filed by the assessee are arising out of order of the Tribunal in ITA Nos.967 and 968/Del/2017 dated 17.02.2021 relating to Assessment Years 2006-07 and 2007-08, respectively. Since, both the MAs have common issues and therefore they were heard together and are disposed of by this common order. 2. During the course of hearing in appeal in ITA Nos.967 and 968/Del/2017, the ld. Counsel for the assessee had submitted that the assessee had opted for Vivad Se Vishwas (VSV), 2020 Scheme and had filed declaration (Form-1) and undertaking (Form-2) Scheme and it was further submitted by the assessee that the designated authority was yet to issue certificate in Form No.3. In view of these facts, the above two 2 MA Nso.325 and 326/Del/2023 appeals were dismissed by the Co-ordinate Bench of the Tribunal vide order dated 17.02.2021 with a caveat that in case the dispute relating to tax arrears for the captioned assessment years is not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriately as per law. The relevant finding of the Tribunal in para no.3 is reproduced as under:- “3. After considering the request made by the assessee, we dismiss the appeals of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriately as per law. With these directions, both the appeals of the assessee are dismissed as withdrawn.” 3. In the Miscellaneous Applications, the assessee submitted that the assessee company was not able to comply with the provisions of Vivad Se Vishwas (VSV), 2020 Scheme and requested that the Tribunal may kindly reinstate the above appeals. It was further submitted that the assessee company could not comply with the aforesaid scheme because of paucity of funds due to severe financial constraints. The relevant extract of the petition of the assessee is reproduced as under:- “In context with the above captioned appeals, we humbly seek the re- institution of the appeals for the above-referenced period. Both the above stated appeals were \"dismissed as withdrawn\" vide common order dated 17.02.2021 al the request of the assessee company which had chosen to opt for the Vivad Se Vishwas (VSV) 2020 scheme. However, the assessee company was not able to comply with the provisions of Vivad Se Vishwas (VSV) 2020 scheme and therefore respectfully requests that this Hon'ble Court may kindly reinstate the appeals. Further, it is humbly submitted that the assessee company could not comply with the provisions of Vivad Se Vishwas (VSV) 2020 scheme because of paucity of funds due to severe financial constraints. 3 MA Nso.325 and 326/Del/2023 We regret the inconvenience caused to this Hon'ble Court. However, we firmly believe that our case deserves a fair hearing and we are committed to pursuing the appeals diligently and in compliance with all Court rules and deadlines. For these reasons, we respectfully request that this Hon'ble Court to kindly reinstate our appeals and grant us time to file the requisite paper book.” 4. We have heard both the parties and considered the facts of the case. These two Miscellaneous Applications of the assessee are delayed by 706 days. However, the Co-ordinate Bench of the Tribunal had dismissed the appeals of the assessee with a caveat that in case the dispute relating to tax arrears under Vivad se Vishwas (VSV), 2020 for the captioned assessment years is not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriately as per law. In view of the fact that the assessee was not successful to settle the dispute under Vivad Se Vishwas (VSV) 2020, Scheme, for the reasons as stated above, we hereby allow both the Miscellaneous Applications of the assessee and direct the Registry to fix these appeals in due course. 5. In the result, both the Miscellaneous Applications of the assessee are allowed. Decision pronounced in the open Court on conclusion of hearing on 28th March, 2025. Sd/- Sd/- [MAHAVIR SINGH] [BRAJESH KUMAR SINGH] VICE PRESIDENT ACCOUNTANT MEMBER Dated 28.03.2025. f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ 4 MA Nso.325 and 326/Del/2023 Copy forwarded to: 1. Assessee 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, "