VOGUE INTERNATIONAL AGENCIES PRIVATE LIMITED,NEW DELHI V. ITO,WARD-26(4), DELHI

MA 49/DEL/2025

AI Insights

The case involves Vogue International Agencies Pvt. Ltd., which filed a miscellaneous application to correct the Income Tax Appellate Tribunal's order regarding the restoration of their appeal. Initially, the Tribunal restored the appeal to the file of the Commissioner of Income Tax (Appeals), contrary to the assessee's request to restore it to the Assessing Officer for the examination of additional evidences. The assessee had opted for the Vivad Se Vishwas Scheme but did not pursue it, leading to the Tribunal's decision to correct the record and restore the appeal to the AO for a fresh adjudication.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826811 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 28-02-2025
• Laws Referred To: Vivad Se Vishwas Scheme
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Assessee Lawyers: SANJIV SAPRA
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. C.N. PRASAD, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER M.A. No.49/DEL/2025 (Arising out of ITA No.4550/Del/2024) Assessment Year: 2016-17 Vogue International Agencies Pvt. Ltd. C/o Sanjiv Sapra & Associates, LLP Chartered Accountants, C-763, New Friend’s Colony, New Delhi PAN No.AAECV7141A Vs Income Tax Officer Ward- 26 (4) Delhi (APPELLANT) (RESPONDENT) Appellant by Sh. Sanjiv Sapra, CA Respondent by Sh. Manish Gupta, Sr. DR Date of hearing: 08/08/2025 Date of Pronouncement: 07/01/2026 ORDER PER C.N. PRASAD, JM: Through this miscellaneous application the assessee submitted that there is a mistake apparent on record in the order of Printed from counselvise.com the Tribunal in restoring the matter to the file of the Ld. CIT(A) even though in the synopsis filed at the time of hearing the assessee specifically requested to restore the issue to the file of the AO to examine the additional evidences which were filed before the Ld. CIT(A) but the Ld. CIT(A) dismissed the appeal of the assessee on the ground that assessee had opted under the VSVS Scheme. The Ld. Counsel for the assessee stated that though assessee made an application under VSVS Scheme, the same was not pursued by the assessee, therefore, requested the appeal be restored to the file of the AO. The Ld. Counsel for the assessee further referring to para-2 of Tribunal’s order submitted that the Tribunal inadvertently gave a finding that the Counsel stated that the appeal may be restored to the file of the Ld. CIT(A), though in the synopsis furnished it was specifically requested to restore the matter to the file of the AO. 2. Heard rival submission, perused the order of the Tribunal and record before us. On verification of the record it is noticed that in the course of hearing the assessee had filed synopsis requesting the Tribunal to restore the issue to the file of the AO for examining the additional evidences furnished by the assessee before the Ld. CIT(A). 3. Thus, we find that there is mistake apparent on record in the order of the Tribunal in restoring the issue to the file of the Ld. CIT(A). Thus we modify para 2 to 4 of the Tribunal which shall be read as under :- “2. Referring to the grounds of appeal the Ld. Counsel for the assessee submits that the appeal of the Printed from counselvise.com assessee was dismissed as withdrawn by the Ld. CIT(Appeals) on the ground that the assessee had opted under Vivad Se Vishwas Scheme. Ld. Counsel submits that though the assessee made an application under VSVS the assessee did not pursue the application filed by it. Ld. Counsel further submits that as a matter of fact assessee filed additional evidences under Rule 46A before the Ld. CIT(Appeals) contesting that since assessee did not pay the taxes due under the said scheme the appeal may be restored to the file of the AO for adjudication on merits after providing adequate opportunity of being heard to the assessee. 3. Ld. DR has no serious objection in restoring the matter back to the file of the AO. 4. Heard rival submissions, perused the materials placed before us. In the light of the submissions made by the assessee that the assessee had not pursued the application filed under Vivad se Vishwas Scheme to settle the disputes in appeal. This appeal is restored to the file of the AO for deciding afresh in accordance with law after providing adequate opportunity of being heard to the assessee.” 4. The above paras-2 to 4 shall be read in the place of para-2 to 4 in the order passed on 28.10.2025. 5. In the result, the miscellaneous application filed by the assessee is accordingly allowed. Order pronounced in the open court on 07.01.2026. Sd/- Sd/- [NAVEEN CHANDRA] [C.N. PRASAD] ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 07.01.2026 NEHA , Sr.P.S.* Printed from counselvise.com "