ROBERT GODINHO,DELHI V. ASSISTANT COMMISSIONER OF INCOME TAX , DELHI

ITA 3115/DEL/2024

AI Insights

The case involves Robert Godinho, the appellant, contesting an order from the Learned Commissioner of Income Tax (Appeals) - NFAC, Delhi, which arose from an assessment order by the Income Tax Department for the Assessment Year 2021-22. The appellant had availed the 'Vivad Se Vishwas Scheme, 2024', a statutory scheme aimed at resolving tax disputes, by filing Form 1. The tribunal decided to dismiss the appeal but provided the appellant the liberty to restore the appeal if the declaration under the scheme was not accepted by the Revenue.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474618 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2021-2022
• 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
• Assessee Lawyers: PINCE CHUGH; FILING A MISCELLANEOUS PETITION
• Keywords: Condonation of delay; Question of law
• Section: 143(3)

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. 3115/Del/2024 (Assessment Year : 2021-22) Robert Godinho A-1/7, Police Computers, CGHS, Vasundhra Enclave, Ghazipur, East Delhi, Delhi – 110 096 PAN : AHPPG 7859 M Vs. ACIT Ward – 24(1), C. R. Building Delhi -110 002 (Appellant) (Respondent) Assessee by Shri Pince Chugh, C.A. Respondent by Ms. Harpreet Kaur, Sr. D.R. Date of Hearing 23.01.2025 Date of Pronouncement 29.01.2025 O R D E R PER VIMAL KUMAR, JM: 1. The appeal filed by assessee is against the order dated 27.05.2024 of Learned Commissioner of Income Tax (Appeals)- NFAC, Delhi [hereinafter referred to as ‘Ld. CIT(A)’] arising out of assessment order dated 29.12.2022 passed by the Income Tax Department (hereinafter referred as ‘Ld. AO’) under section 143(3) read with section 144B of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] for the Assessment Year 2021-22. -2- ITA No.3115/Del/2024 Robert Godinho vs. ACIT A.Y. 2021-22 2. The Authorized Representative for the appellant/assessee in letter dated 13.12.2024 has submitted that the appellant/assessee has availed the Vivad Se Vishwas Scheme, 2024 introduced by the Statute to settle the tax matter by filing Form 1 under section 91(1) on 17.12.2024. 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 the Act and pass appropriate orders as expeditiously as possible -3- ITA No.3115/Del/2024 Robert Godinho vs. ACIT A.Y. 2021-22 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 29th January, 2025 Sd/- Sd/- (SHAMIM YAHYA) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29.01.2025 Pr i ti Y adav, S r. PS * -4- ITA No.3115/Del/2024 Robert Godinho vs. ACIT A.Y. 2021-22 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "