RIMPLE DILIPBHAI PATEL,THANE vs. ITO, WARD 3(2), THANE

आदेश / ORDER

PER BEENA PILLAI, JUDICIAL MEMBER:

Present appeal is filed by the assessee against the order passed by the Ld. CIT(A)/Addl. JCIT(A)-8, Delhi [hereinafter referred to as “the Ld.CIT(A)”] dated 19/12/2025 for the Assessment Year 2011-12, on the following grounds:- “1) Ground No. 1 - On the facts and circumstances of the case and in law, the Ld. CIT(A) / NFAC has erred in dismissing the appeal on the ground that the appellant had opted for DTVSV Scheme, 2020 and Form-3 was also issued by the Designated Authority without appreciating the fact that the appellant had not made paid the amount which she was required to pay under that Scheme and, therefore, it was required to be presumed that the declaration was never been made by the appellant as per the provisions of Section 4(6) of the DTVSV Act, 2020. 2) Ground No. 2 - On the facts and circumstances of the case and in law, the Ld. CIT(A) / NFAC ought to have decided the issues raised vide Grounds of Appeal filed along with Form No. 35 on merits instead of dismissing the appeal. 3) Ground No. 3 - On the facts and circumstances of the case and in law, the appeal of the appellant before the Ld. CIT(A) / NFAC may please be restored back and the appeal of the appellant be please decided on merits. 4) Ground No. 4 - On the facts and circumstances of the case and in law, the Ld. CIT(A) / NFAC ought to have deleted the addition of Rs. 17,35,954 which was assessed as income under section 68 of the Act and ought to have granted the exemption with respect to that amount as claimed by the appellant under Section 10(38).”

2.1. Therefore, according to the Ld.AR, the appeal before the Ld.CIT(A)/NFAC survived for adjudication on merits and the same ought not to have been dismissed merely on account of filing of declaration under the Scheme. The Ld.AR accordingly prayed that the matter may be restored to the file of the Ld.CIT(A)/NFAC for adjudication of grounds raised in Form No. 35 on merits.

2.2. Per contra, the Ld. DR relied upon the order passed by the Ld. CIT(A)/NFAC. It was submitted that since the assessee had opted for the DTVSV Scheme and Form No. 3 had already been issued by the Designated Authority, the Ld. CIT(A)/NFAC was justified in treating the appeal as withdrawn/dismissed. However, the Ld. DR fairly submitted that the issue may be decided in accordance with the provisions of the DTVSV Act, 2020 and the factual position regarding non-payment by the assessee.

We have considered the submissions advanced by both sides and perused the material placed before this Tribunal.

3.1. However, the contention of the assessee is that the amount determined under the Scheme was never paid and, therefore, by virtue of section 4(6) of the DTVSV Act, 2020, the declaration itself was required to be treated as never having been made. We find merit in the contention of the assessee. Once the conditions prescribed under the Scheme were not complied with, the declaration could not attain finality and the appeal of the assessee could not have been dismissed without adjudicating the issues raised on merits.

3.2. In our considered opinion, the Ld. CIT(A)/NFAC ought to have examined the grounds raised in Form No. 35 independently and passed a reasoned and speaking order dealing with the issues arising from the assessment order. Dismissal of the appeal solely on account of filing of declaration under the DTVSV Scheme, despite non-compliance of the payment condition, is not sustainable in law.

Accordingly, the grounds raised by the assessee are allowed for statistical purposes.

In the result, appeal filed by assessee stands allowed for statistical purposes.

Order pronounced in the open court on 7th May, 2026. Sd/- Sd/-

ARUN KHODPIA BEENA PILLAI ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai Dated: 07/05/2026 SC, Sr. P.S.

Copy to:

RIMPLE DILIPBHAI PATEL, A WING 702, RIVIERA BUILDING, SIDDHESHWAR GARDEN, 1 KOLSHET RD, DHOKALI NAKA., THANE-400607, MAHARASHTRA ITO, WARD 3(2), 2 QURESHI MANSION, GOKHALE MARG, NAUPADA., THANE- 400602, MAHARASHTRA

3 THE PCIT / CIT,

4 THE D.R., ITAT, MUMBAI BENCH

5 GUARD FILE