RAJESH KUMAR RAWAT,NEW DELHI V. ITO WARD 65(5), NEW DELHI

ITA 3589/DEL/2023

AI Insights

The case involves Rajesh Kumar Rawat, the appellant, contesting an order from the Learned Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre, Delhi, which arose from an assessment order by the Income Tax Officer for the Assessment Year 2017-18. The appellant opted for the Vivad Se Vishwas Scheme, 2024, a statutory scheme aimed at resolving tax disputes, by filing Form 1 under the Finance (No.2) Act, 2024. The tribunal's decision to dismiss the appeal was influenced by the appellant's decision to participate in this scheme and the legal precedent that allows for the restoration of the appeal if the scheme's outcome is not favorable.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474616 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2017-2018
• Other Referred Cases: Nannusamy Mohan (HUF) vs. ACIT
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: ASHIWAN MISHRA; FILING A MISCELLANEOUS PETITION
• Keywords: Condonation of delay; Question of law
• Section: 144; 250

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3589/Del/2023 (Assessment Year : 2017-18) Rajesh Kumar Rawat 492, Nimri Colony-II, Ashok Kumar-IV, Delhi – 110 052 PAN : AFJPR 2241 E Vs. ITO Ward – 65(5) New Delhi – 110 001 (Appellant) (Respondent) Assessee by Shri Ashiwan Mishra, Adv. Respondent by Ms. Harpreet Kaur Hansra, Sr. D.R. Date of Hearing 30.01.2025 Date of Pronouncement 31.01.2025 O R D E R PER VIMAL KUMAR, JM: 1. The appeal filed by assessee is against the order dated 12.10.2023 of Learned Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘Ld. CIT(A)’] under section 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] arising out of assessment order dated 18.12.2019 passed by the Income Tax Officer, Ward – 68(7), Delhi (hereinafter referred as ‘Ld. AO’) under section 144 of the Act for the Assessment Year 2017-18. -2- ITA No.3589/Del/2023 Rajesh Kumar Rawat vs. ITO A.Y. 2017-18 2. The Authorized Representative for the appellant/assessee through application dated 30.12.2024 sought approval not to press appeal as appellant has opted for Vivad Se Vishwas Scheme, 2024 introduced by the Statute to settle the tax matter by filing Form 1 for filing declaration under sub-section (1) and undertaking under sub-section (4) of section 91 of the Finance (No.2) Act, 2024 (under the Direct Tax Vivad Se Vishwas Scheme, 2024). 3. The assessee/appellant had also enclosed the evidence in that regard before us. Since, the assessee had already filed an application under Direct Tax “Vivad Se Viswas Scheme Act 2024”, 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 -3- ITA No.3589/Del/2023 Rajesh Kumar Rawat vs. ITO A.Y. 2017-18 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. In the 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. 5. 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. 6. In the result, the appeal of the assessee is dismissed. Order pronounced on this day 31st January, 2025 Sd/- Sd/- (SHAMIM YAHYA) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 31.01.2025 -4- ITA No.3589/Del/2023 Rajesh Kumar Rawat vs. ITO A.Y. 2017-18 Pr i ti Y adav, S r. PS * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "