VIJAY SINGH,GURGAON V. ITO,WARD -4(4),GURGAON, GURGAON

ITA 2195/DEL/2024

AI Insights

The case involves an appeal by Vijay Singh against the order of the Learned Commissioner of Income Tax (Appeals)-1, Gurgaon, which arose from an assessment order by the Income Tax Officer, Ward-4(4), Gurgaon for the Assessment Year 2012-13. The appellant had availed the Vivad Se Vishwas Scheme, 2024, submitting Form 2 under section 92(1) of the Income Tax Act, 1961. The tribunal, referencing a decision by the Madras High Court, dismissed the appeal but granted the liberty to restore it if the outcome of the scheme's application is not in favor of the appellant.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474629 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Other Referred Cases: Nannusamy Mohan (HUF) vs. ACIT
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMIT KATOCH
• Assessee Lawyers: FILING A MISCELLANEOUS PETITION
• Keywords: Condonation of delay; Question of law
• Section: 143(3); 2

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 2195/Del/2024 (Assessment Year : 2012-13) Vijay Singh C/o. CA M. R. Sahu, House No.651, 1st Floor, Sector – 10A, Nr. G. D. Goenka Public School, Gurgaon – 122 001 PAN : CRSPS 2670 D Vs. ITO Ward – 4(4), Gurgaon – 122 016 (Appellant) (Respondent) Assessee by -None- Respondent by Shri Amit Katoch, Sr. D.R. Date of Hearing 13.02.2025 Date of Pronouncement 13.02.2025 O R D E R PER VIMAL KUMAR, JM: 1. The appeal filed by assessee is against the order dated 28.03.2017 of Learned Commissioner of Income Tax (Appeals)-1, Gurgaon [hereinafter referred to as ‘Ld. CIT(A)’] under section 250(6) of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] arising out of assessment order dated 30.03.2015 passed by the Income Tax Officer, Ward – 4(4), Gurgaon [hereinafter referred as ‘Ld. AO’] under section 143(3) of the Act for the Assessment Year 2012-13. -2- ITA No.2195/Del/2024 Vijay Singh vs. ITO A.Y. 2012-13 2. The Authorized Representative for the appellant/assessee in letter dated 11.02.2025 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 2 under section 92(1) on 14.01.2025. 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.2195/Del/2024 Vijay Singh vs. ITO A.Y. 2012-13 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 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 was pronounced in the open court on 13.02.2025 Sd/- Sd/- (SHAMIM YAHYA) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 13.02.2025 Pr i ti Y adav, S r. PS * -4- ITA No.2195/Del/2024 Vijay Singh vs. ITO A.Y. 2012-13 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI "