Delhi Development Authority, New Delhi V. ACIT,(Exemptions) Circle-1(1), New Delhi

MA 141/DEL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0114 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 13-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MANISH UPNEJA; AVAILING VIVAD SE VISHWAS SCHEME

Judgement Text

Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER MA No. 141/Del/2023 (In ITA No. 2888/Del/2022) (Assessment Year: 2016-17) Delhi Development Authority, B-Block, Room No. 205, Chief Accountant Officer Vikas Sadan, INA Colony New Delhi Vs. ACIT(Exemption), Circle-1(1), New Delhi (Appellant) (Respondent) PAN: AAALD 0031 A Assessee by : Shri Manish Upneja, Adv Revenue by: Ms. Sanju Kumari, Adv Date of Hearing 17/05/2024 Date of pronouncement 14/08/2024 O R D E R PER M. BALAGANESH, A. M.: 1. By virtue of this miscellaneous application, the assessee seeks to recall the order passed by this Tribunal in ITA No. 2888/Del/2022 dated 30.12.2022 wherein, the appeal of the assessee was dismissed on the pretext that the dispute has been settled by the assessee by availing Vivad Se Vishwas Scheme, 2020. 2. We have heard the rival submissions and perused the material available on record. The assessee had written a letter dated 09.11.2021 addressed to the then Revenue Secretary, Ministry of Finance for adjustment of refund due with the demand payable in VSV Scheme for AY 2016-17. In other words, the assessee wanted to avail VSV Scheme and settle this tax dispute but did not have financial resources to pay the tax due under VSV Scheme. Hence, it wrote a letter to Revenue Secretary, Ministry of Finance for adjustment of refund due with the demand payable under VSV Scheme. This letter to Revenue Secretary MA No. 141/Del/2023 Delhi Development Authority Page | 2 was considered by the Tribunal that the assessee had indeed availed VSV Scheme and settled the tax dispute thereon. Since, the dispute could not be settled by the assessee under VSV Scheme and the Tribunal stating that the dispute has been settled by availing VSV Scheme, the same constitutes mistake apparent on record and hence, we deem it fit to recall the order passed by this Tribunal dated 30.12.2022 in the peculiar facts and circumstances of the instant case. Registry is directed to fix the impugned appeal for fresh hearing on 23.09.2024. 3. In the result, miscellaneous application of the assessee is allowed. Order pronounced in the open court on 14/08/2024. -Sd/- -Sd/- (KUL BHARAT) (M BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:14/08/2024 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi