ELCA COSMETICS PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 8(1), NEW DELHI

PDF · subscribers
ITA 1149/DEL/2018Status: DisposedITAT Delhi03 July 2025AY 2013-14Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, noting the assessee's choice to settle under the Vivad se Vishwas Scheme, treated the appeal as withdrawn. It granted the assessee liberty to file a miscellaneous application for restoration if the Revenue does not accept Form 1.

What were the facts?

The assessee filed an appeal against an assessment order for AY 2013-14, which was passed based on DRP directions. Subsequently, the assessee opted to settle the dispute under the Direct Tax Vivad se Vishwas Scheme, 2024, and filed Form 1 for the same, seeking time from the Tribunal.

What were the issues?

Whether the appeal should be treated as withdrawn due to the assessee opting for the Direct Tax Vivad se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 144C,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “I-1” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI NAVEEN CHANDRA

For Appellant: Ms. Jyoti Gupta, AR
For Respondent: Shri Dharm Veer Singh, CIT DR
Hearing: 03.07.2025

आदेश /O R D E R

PER C.N. PRASAD, J.M.

1.

This appeal is filed by the assessee against the assessment order passed u/s 144C r.w.s. 143(3) of the Act for the AY 2013-14 dated 27.11.2017, pursuant to the directions of the DRP dated 12.01.2018.

2.

The assessee through letter dated 30.04.2025 submitted that it had opted to settle the disputes in appeal through Direct Tax Vivad se Vishwas Scheme, 2024 and accordingly Form 1 has been filed on 30.04.2025 for the assessment year 2013-14. A copy of Form 1 is placed on record. The Counsel thus, submitted that the Assessee is seeking time.

3.

Heard rival submissions, perused Form 1 filed by the assessee under DTVSVS 2024. It is observed from the said Form that the assessee opted to settle the disputes in appeal in AY 2013-14 under DTVSVS. Since the assessee has opted under DTVSVS to settle the issue in appeal, the appeal is treated as withdrawn. However, in the event of Revenue not accepting Form 1 filed by the assessee, the assessee is given liberty to file miscellaneous application for restoration of this appeal and to contest on merits.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 03.07.2025

More judgments on Section 144C

All 3,699 judgments and leading authorities on Section 144C →

Recent GST High Court judgments

Search GST case law →