SALEEM MOHD.,DELHI V. JCIT RANGE-48, DELHI

ITA 1209/DEL/2022

AI Insights

The case involves an appeal by Mohd. Saleem against a penalty order passed by the JCIT, Range-48, New Delhi under section 271D of the Income-tax Act, 1961. The penalty was initially contested by the assessee before the Commissioner of Income Tax (Appeals) NFAC, Delhi, and subsequently led to this appeal in the Income Tax Appellate Tribunal. However, the assessee opted to withdraw the appeal following the provisions of the Direct Tax Vivad Se Vishwas Scheme, 2024, which aims to resolve pending tax disputes. The Tribunal accepted the withdrawal of the appeal, noting the absence of objection from the Department.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 30464 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2017-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANISHTHA
• Assessee Lawyers: SUNIL KR. TYAGI
• Section: 92; 271D

Judgement Text

"1 ITA no. 1209/Del/2022 A.Y. 2017-18 Saleem Mohd. V. JCIT IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘G’: NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT, AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.: 1209/Del/2022 (Assessment Year: 2017-18) Mohd. Saleem, 103, GaliMolana Ishaq Wali, Bazar Matia Mahal, Jama Masjid, Delhi-110006. v. JCIT, Range-48, Delhi. PAN No: AEMPM 6815 K APPELLANT RESPONDENT Assesseeby : Shri Sunil Kr. Tyagi, CA Revenue by : Shri Rajesh Kumar Dhanishtha, Sr. DR Date of Hearing : 07.03.2025 Date of Pronouncement : 07.03.2025 ORDER PER RAMIT KOCHAR, AM: This appeal in ITA No. 1209/Del/2022, filed by the assessee for the Assessment Year 2017-18, has arisen from the appellate order dated 17.11.2021 (DIN & Order No. ITBA/NFAC/S/250/2021-22/1037010200(1)) 2 ITA no. 1209/Del/2022 A.Y. 2017-18 Saleem Mohd. V. JCIT passed by learned Commissioner of Income Tax (Appeals) NFAC, Delhi u/s 250 of the Income-tax Act, 1961 (“the Act”), which appeal before learned CIT(A)-NFAC had arisen from the penalty order dated 16.09.2019 passed by learned JCIT, Range-48, New Delhi u/s 271D of the Act. 2. At the outset ,ld. Counsel appearing for the assessee submitted before the Bench that the assessee has filed an application dated 25.02.2025(vide email dated 26.02.2025-08.38PM sent by the assessee) with the Tribunal stating that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024, and has duly filedDeclaration in Form No. 1 with the Department vide Acknowledgment No. 845374350280125 dated 28.01.2025. It was submitted that the department has issued Form No. 2 bearing DIN/acknowledgment Number 866110161110225 dated 11.02.2025 issued by ld PCIT, New Delhi, under Rule 5 being Certificate under Sub-Section (1) of Section 92 of the Finance(No.2) Act, 2024(under the Direct Tax Vivad Se Vishwas Scheme, 2024). The said Form Nos. 1 & 2 are placed on record by the assessee. The assessee has also stated that even the penalty demanded under VSVS , 2024 scheme vide aforesaid Form no. 2 , to the tune of Rs. 2,67,000/- has also been deposited by the assesee vide CIN no. 25021300044900SBIN with State Bank of India , 3 ITA no. 1209/Del/2022 A.Y. 2017-18 Saleem Mohd. V. JCIT Bank Reference number 90012094SBIN - BSR Code 0002271, Challan No. 03399, dated 19.02.2025 . The said challan is also enclosed by the assessee with its application for withdrawal of appeal, which is placed on record in file. Prayers are made by the assessee vide aforesaid written application that in view thereof, the assessee wants to withdraw its appeal in ITA No. 1209/Del/2022 for assessment year 2017-18. 3. On being asked by the Bench, learned Sr. DR submitted that the Department has no objection if the appeal of the assessee is allowed to be withdrawn. 4. After hearing both the parties and perusing the material on record, we hereby dismiss the appeal filed by the assessee in ITA No. 1209/Del/2022 for assessment year 2017-18 being withdrawn by the assessee on the ground that the assessee has availed The Direct Tax Vivad Se Vishwas Scheme, 2024, as stated by the assessee before the Bench vide its written application dated 25.02.2025(vide email dated 26.02.2025) wherein Certificate in Form No. 2 (Under Rule-5) being certificate under Sub-section (1) of section 92 of Finance(No. 2) Act, 2024 under the Direct Tax Vivad Se Vishwas Scheme, 2024, dated 11.02.2025 issued by learned Principal CIT, New Delhi along with paid challan receipt dated 19.02.2025 is placed 4 ITA no. 1209/Del/2022 A.Y. 2017-18 Saleem Mohd. V. JCIT on record by the assessee, requesting for withdrawal of the aforesaid appeal. In case , if application filed by the assessee under VSVS, 2024 scheme is not finally settled/approved, the liberty is granted to the assessee to file application for restoration of its appeal. This order was pronounced in open court on the conclusion of hearing .We order accordingly. 5. In the result, appeal of the assessee in ITA no. 1209/Del/2022 for assessment year 2017-18 stands dismissed as being withdrawn, as indicated above. Order pronounced in the open court on 07.03.2025. Sd/- Sd/- (MAHAVIR SINGH) (RAMIT KOCHAR) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 11/03/2025. *MPV* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DRP 5. DR Asst. Registrar, 5 ITA no. 1209/Del/2022 A.Y. 2017-18 Saleem Mohd. V. JCIT ITAT, New Delhi "