RAHIL BINDRA,DELHI vs. NATIONAL FACELESS APPEAL, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2011-12, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1070566038(1) dated 22.11.2024, in proceedings u/s 154 of the Income Tax Act, 1961 (in short
“the Act”).
Heard both the parties at length. Case file perused.
Learned counsel representing assessee has filed his adjournment letter reading as under:
“Your Honour,
The assessee filed an application under the Vivad Se
Vishwas Scheme (VSVS) 2024 on dated 29.01.2025. however, this application was rejected.
The assessee has filed appeal against the order passed u/s 154 vide Appeal No. CIT(A), Delhi-18/10046/2020-21
Rahil Bindra
2
in this respect the assessee submitting that application under the Vivad Se Vishwas Scheme (VSVS) 2024 on dated 29.01.2025. however this application was rejected by the Ld. PCIT-12. There rectification application has been submitted before the Ld. PCIT-12 whereas the such application of VSVS wrongly rejected as the assessee eligible as per FAQ-2 dated 16.12.2024 issued by CBDT, are making assessee eligible to file application VSVS.
In view of the above, since this matter is pending for rectification under VSVS, we kindly request that the present proceedings be adjourned to a later date as per your convenience.”
That being the case, it is deemed appropriate in the larger interest of justice to dismiss the assessee’s instant appeal at this stage once he is pursuing his remedy under the Direct Tax Vivad Se Vishwas Scheme 2024 with a rider that he shall be indeed be at liberty to revive the same in case the above settlement fails as per law, subject to all just exceptions.
This assessee’s appeal is dismissed as withdrawn in above terms. Order Pronounced in the Open Court on 25/06/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 25/06/2025
*Subodh Kumar, Sr. PS*