GOLFWORX VENTURES PRIVATE LIMITED,DELHI vs. ITO, WARD 74(3), NEW DELHI

ITA 8736/DEL/2025Status: DisposedITAT Delhi11 March 2026AY 2013-14Bench: Ms. MADHUMITA ROY (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s dismissal of the appeal was a mistake apparent on the record. The matter was restored to the file of the CIT(A) to consider the issue afresh after giving an opportunity of hearing to the assessee and considering all evidence.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which dismissed their appeal. The CIT(A) had dismissed the appeal based on an application filed under the Vivad Se Vihwas Act, which was wrongly placed before them in relation to an order under Section 201(1)/201(1A).

What were the issues?

Whether the dismissal of the appeal by the CIT(A) based on a wrongly placed Vivad Se Vihwas application was justified.

Which sections of the Income-tax Act were involved?

Section 250,Section 201(1),Section 201(1A),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : A : NEW DELHI

Before: Ms. MADHUMITA ROY

For Appellant: Shri Anshul Gupta, CA
For Respondent: Shri Nitin Kumar Jaiman, Sr. DR
Hearing: 03.03.2026Pronounced: 11.03.2026

PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the order dated 13.06.2025 of the Ld. Commissioner of Income-tax (Appeals), Delhi-31 [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment order dated 19.12.2019 passed by the Income Tax Officer, Ward 74(3), New Delhi (hereinafter referred to as ‘the ld. AO’) under Section 201(1A) of the Act for Assessment Year 2013-14. 2. Having regard to the particular aspect of the matter that the assessee genuinely filed an application under Direct Taxes Vivad Se Vihwas Act, 2020 (VSVS) against the order under Section 143(3) of the Act whic

The order continues below.

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