RAHIL BINDRA,DELHI vs. NATIONAL FACELESS APPEAL, DELHI

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ITA 5837/DEL/2024Status: DisposedITAT Delhi25 June 2025AY 2011-12Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee was pursuing a remedy under the VSVS Scheme and that the matter was pending for rectification. Consequently, the Tribunal decided to dismiss the appeal as withdrawn, with liberty to revive it if the settlement fails.

What were the facts?

The assessee filed an appeal for AY 2011-12 against an order passed under Section 154 of the Income Tax Act. The assessee had also filed an application under the Vivad Se Vishwas Scheme (VSVS) 2024, which was rejected.

What were the issues?

Whether the appeal should be dismissed as withdrawn since the assessee is pursuing a remedy under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

For Appellant: CA &
For Respondent: Ms. Indu Bala Saini, Sr. DR
Hearing: 25.06.2025Pronounced: 25.06.2025

Asstt. Year : 2011-12 Rahil Bindra, Vs CIT(A)/NFAC, 50, Defence Colony, Delhi New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AMEPB5123H Assessee by: Sh. Manpreet Singh Kapoor, CA & Sh. Rajendra Singh Rathore, Adv. Revenue by : Ms. Indu Bala Saini, Sr. DR Date of Hearing: 25.06.2025 Date of Pronouncement: 25.06.2025 ORDER 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”).

2.

Heard both the parties at length. Case file perused.

3.

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 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.”

4.

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.

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