SEVEN HEAVEN CONSTRUCTIONS PVT LTD,NEW DELHI vs. ITO WARD - 23(1), NEW DELHI

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ITA 1819/DEL/2020Status: DisposedITAT Delhi02 August 2022AY 2013-142 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The Tribunal condoned the delay of 5 days and dismissed the appeal as withdrawn. The assessee was directed to submit the penalty and assessment orders within 7 days.

What were the facts?

The assessee filed an appeal against a penalty order under Section 271(1)(c). The assessee later sought to withdraw the appeal as the quantum appeal was dismissed due to a settlement under the Vivad Se Viswas Act. The appeal was filed with a delay of 5 days.

What were the issues?

Whether a penalty appeal should be allowed when the quantum appeal is settled under the Vivad Se Viswas Act, and whether to condone a delay in filing the appeal.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SH. ANIL CHATURVEDI & SH. ANUBHAV SHARMA

For Respondent: Shri Abhishek Kumar, Sr. DR
Hearing: 02.08.2022Pronounced: 02.08.2022

The assessee has filed the present appeal against the order dated 18.08.2020 in regard to assessment year 2013-14 passed by Commissioner of Income Tax (Appeals)-8, New Delhi whereby the penalty order dated 11.03.2019 passed u/s 271(1)(c) of the Income Tax Act, 1961 by ITO, Ward-23(1), New Delhi levying penalty of Rs. 2,47,200/- was upheld.

Seven Heaven Construction Pvt. Ltd. 2

2.

As the case was called for hearing, application has been filed for withdrawal of the appeal and submitting that the quantum appeal has been dismissed, consequent to the settlement arrived by the assessee under the Direct Tax Vivad Se Viswas Act, 2020. Form no. 5 as issued to the assessee by the Revenue department on 17.02.2021 has been placed on record. It is settled proposition of law now that once quantum appeal is settled under the VSVS, the penalty appeal unless specifically not covered also deserves to be allowed.

3.

However, the record shows that the appeal in hand is filed after limitation period and delay of 5 days and penalty order u/s 271(1)(c) of the Act and the assessment order u/s 143(3) of the Act have not been filed and registry has made objections in that regard.

4.

In the light of aforesaid, the delay of 5 days is condoned and the appeal in hand is dismissed withdrawn with direction to the assessee to place on record, the penalty order and the assessment order in 7 days.

Order pronounced in the open court on 2nd August, 2022.

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