MADHU JOSHI,DEHRADUN V. ITO, WARD-1(5), DEHRADUN

MA 445/DEL/2018

AI Insights

The case revolves around the assessee, Madhu Joshi, whose appeal was initially dismissed by the Tribunal due to non-prosecution. The dismissal occurred because the assessee's representative failed to attend the hearing due to a family emergency. Subsequently, the assessee filed a miscellaneous application seeking restoration of the appeal to avail benefits under the Direct Tax Vivad Se Vishwas Scheme, 2024. The Tribunal, considering a similar case and the provisions of the Vivad Se Vishwas Scheme, restored the appeal, allowing the assessee to file a declaration under the scheme.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126555 (ITAT-DEHRADUN)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Other Referred Cases: Nannusamy Mohan (HUF) vs. ACIT in T.C.A. No.372 of 2020
• Laws Referred To: Direct Tax Vivad se Vishwas Scheme, 2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A. S. RANA
• Assessee Lawyers: FILING A MISCELLANEOUS PETITION
• Keywords: Condonation of delay; Question of law; Competent authority; Dismissed; HRA; Substantial question of law; Restored; VsV; Hospital; Withdrawn

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Miscellaneous Application No. 445/Del/2018 Arising out of ITA No. 5981/Del/2017 Assessment Year: 2011-12 Madhu Joshi, 32/5, Chander Road, Dehradun (Uttarakhand) PIN: 248 001 Vs. Income Tax Officer, Ward-1 (5), Dehradun PAN :AHKPS3429G (Applicant) (Respondent) ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The miscellaneous application of assessee is against order dated 04.06.2018. in ITA No.5981/Del/2017 vide which appeal of assessee was dismissed by the Tribunal on the ground of non- prosecution on the part of the assessee. 2. Learned Authorized Representative for Assessee submitted that he could not attend the hearing on 04.06.2018 due to critically ill health and hospitalization of his father. In this regard, Applicant by Shri Sanjay Maniyal, Adv. Respondent by Shri A.S. Rana, Sr. DR Date of hearing 16.04.2025 Date of pronouncement 16.04.2025 2 MA No.445/Del./2018 a letter dated 11.04.2025 was submitted requesting urgent early hearing in captioned MA No.445/Del/2018 arising out of ITA No.5981/Del/2017 pertaining to assessment year 2011-12 intimating the Tribunal that she had filed a declaration intending to avail the benefit of the Direct Tax Vivad se Vishwas Scheme, 2024 for the assessment year under consideration. Next scheduled hearing i.e. 09.05.2025 falls after the deadline for the Direct Tax Vivad se Vishwas Scheme, 2024, the appellant will be precluded from filing the necessary declaration and availing the benefits of the Scheme if the appeal in ITA No.5981/Del/2017 is not restored prior to 30.04.2025. It is also pertinent to mention that an appeal in ITA No.5982/Del/2017 was dismissed under identical circumstances and was restored vide order dated 03.06.2022 in MA No.467/Del/2018 by the Tribunal. 3. Learned Authorized Representative for the Revenue took no objection during court proceedings before us. 4. Having heard both the parties carefully, we think it proper to restore the issue in favour of the applicant/assessee keeping in view the restoration of appeal in ITA No.5982/Del/2017 (MA No.467/Del/2017) so that the applicant/assessee may take the benefit after filing declaration under the Direct Tax Vivad Se Vishwas Scheme, 2024. 3 MA No.445/Del./2018 5. The Learned Authorised Representative vide letter dated 11.04.2025 has stated that appellant/assessee intends to avail Vivad Se Viswas Scheme, 2024. 6. The assessee/appellant intends to avail “Vivad Se Viswas Scheme Act 2024”. So, there is no need to keep appeal pending before us in view of the decision of Hon'ble Madras High Court in the case of Nannusamy Mohan (HUF) vs. ACIT in T.C.A. No.372 of 2020 dated 16.10.2020, wherein the Hon’ble High Court after considering the intention of the assessee to avail the benefit of ‘Vivad se Vishwas Scheme 2020’ (VSV scheme), had dismissed the appeal by observing in Para 7 to 9 as under:- “7. As observed, the assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration to be filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any application to be filed for condonation of delay in restoration of the appeal and on such request made by the assessee by filing a Miscellaneous Petition for Restoration, the Registry shall place such petition before the Division Bench for orders. 8. In the light of the above, we direct the appellant/ assessee to file the Form No. 1 on or before 20.11.2020 and the competent authority shall process the application/ declaration in accordance with the Act and pass appropriate orders as expeditiously as possible preferably within a period of 6 (6) weeks from the date on which the declaration is filed in the proper form. 9. With this declaration, the Tax Case appeal stands disposed of with the aforementioned liberty and Consequently the Substantial Question of Law are left upon. No costs.” 4 MA No.445/Del./2018 7. In light of the view taken by Hon’ble Madras High Court cited (supra), we also give liberty to the assessee to get the appeal restored in the event that the assessee does not succeed on the declaration filed by the assessee under Direct Tax “Vivad Se Viswas Scheme-2024”. In other words, if the assessee’s declaration filed is not accepted by the Revenue for any reason whatsoever, the assessee can make a prayer before the Bench for recalling of the order by filing a miscellaneous application for restoration of appeal. The Registry will place such petition before the Bench concerned. 8. In view of the aforesaid observations, we dismiss appeal with liberty to get them recalled in the eventuality of assessee’s declaration not getting accepted by the Revenue. 9. In the result, the miscellaneous application is allowed and the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 16th April, 2025. Sd/- Sd/- (BRAJESH KUMAR SINGH) ACCOUNTANT MEMBER (VIMAL KUMAR) JUDICIAL MEMBER Dated: 22nd April, 2025. Mohan Lal 5 MA No.445/Del./2018 Copy forwarded to: 1. Applicant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi "