TULIKA PADIA,NORTH DELHI V. COMMISSIONER OF INCOME TAX (APPEALS), NFAC DELHI

ITA 3191/DEL/2024

AI Insights

The case involves an appeal by Tulika Padia against the order of the Learned Commissioner of Income Tax (Appeals)- NFAC, Delhi, which was passed under section 250 of the Income Tax Act, 1961, arising from a penalty order under section 271(1)(c) of the Act for the Assessment Year 2016-17. The appellant had availed the Vivad Se Vishwas Scheme, 2024, to settle the tax matter, indicating an intention to resolve the dispute under this scheme. The tribunal decided to dismiss the appeal but granted the liberty to restore it based on the outcome of the scheme application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 23639 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2016-2017
• 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: DEEPAK SHARMA; FILING A MISCELLANEOUS PETITION
• Keywords: Condonation of delay; Question of law
• Section: 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. 3191/Del/2024 (Assessment Year : 2016-17) Tulika Padia 390, Kohat Enclave, Pitampura Sri Nagar Colony Anandvas Shakurpur North West Delhi Delhi -110 034 PAN : AAKPG 9832 G Vs. CIT(A) NFAC, Delhi (Appellant) (Respondent) Assessee by Shri Deepak Sharma, C.A. Respondent by Ms. Harpreet Kaur Hansra, Sr. D.R. Date of Hearing 27.01.2025 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 17.05.2024 of Learned Commissioner of Income Tax (Appeals)- NFAC, Delhi [hereinafter referred to as ‘Ld. CIT(A)’] passed under section 250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”] arising out of penalty order dated 16.02.2024 passed by the Assessing Officer (hereinafter referred as ‘Ld. AO’) under section 271(1)(c) of the Income Act for the Assessment Year 2016-17. -2- ITA No.3191/Del/2024 Tulika Padia vs. CIT A.Y. 2016-17 2. At the time of hearing, learned Authorized Representative for the appellant/assessee in application dated 21.12.2024 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 preferably within a period of 6 (6) weeks from the date on which the declaration is filed in the proper form. -3- ITA No.3191/Del/2024 Tulika Padia vs. CIT A.Y. 2016-17 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.3191/Del/2024 Tulika Padia vs. CIT A.Y. 2016-17 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "