AKSHAJ ENTERPRISES LLP ,MUMBAI vs. ITO WARD 17(1)(1), MUMBAI
Facts
The assessee appealed against an order passed by the Commissioner of Income Tax (Appeals). The assessee contended that the Commissioner mistakenly considered a declaration filed under the DTVSV Scheme 2024 for AY 2022-23 as being filed for AY 2018-19.
Held
The Tribunal noted that the assessee had not opted for the DTVSV Scheme 2024 for the assessment year in question. The impugned order was therefore recalled and quashed.
Key Issues
Whether the Commissioner correctly considered the DTVSV Scheme declaration for the relevant assessment year, leading to the dismissal of the appeal.
Sections Cited
250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI JAGADISH
IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI
BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER And SHRI JAGADISH, ACCOUNTANT MEMBER
ITA No.6885/M/2025 Assessment Year: 2018-19
Akshaj Enterprises LLP, ITO Ward 17(1)(1), 81-B Mittal Court, 224, KautilyaBhavan, Room Nariman Point, Mumbai – No.106, 1st Floor, C-41 to 400021. Vs. C-43, G Block, BandraKurla Complex, Bandra (East), Mumbai – 400051. (Appellant) (Respondent) PAN: AARFA 5824 B Present for: Assessee by : Ms. Mokhsa Mehta, Ld. AR (virtual) Revenue by : Shri Surendra Mohan, Ld. SR. DR Date of Hearing : 25.02.2026 Date of Pronouncement : 27.02.2026
O R D E R Per:Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 22.08.2025, impugned herein, passed by the National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income Tax (Appeals) [in short Ld. Commissioner] u/s 250 of the Income Tax Act, 1961 [in short ‘the Act’] for the A.Y.2018-19.
2 ITA Nos.6885/M/2025 Akshaj Enterprises LLP
In this case, the Ld. Counsel for the Assessee demonstrated the fact that the Assessee has filed Form No.1 under DTVSV Scheme 2024 for the Assessment Year 2022-23, which ultimately resulted into issuing the Form No.4 and making the payment as well.
Further, the Ld. Counsel also drew our attention to the screen shot of e-filing portal of the Department (page No.25 of paper book) where from it clearly appears that the declaration under DTVSV Scheme 2024 has been filed and/or available only for Assessment Year 2022-23.Thus,the Ld. Counsel for the Assessee has claimed that no such Form under DTVSV 2024 for Assessment Year under consideration has been filed by the Assessee but the Ld. Commissioner may be inadvertently or overlooking, considered the Form under VSV 2024 filed forAssessment Year 2022-23, as filed for the Assessment Year 2018-19, which is under consideration and consequently dismissed the Appeal of the Assessee being infructuous and withdrawn, as per the DTVSV Scheme 2024.
The Ld. DR did not refute the aforesaid peculiar facts.
Considering the peculiar facts and circumstances of the case specific to the effect that the Assessee never opted DTVSV Scheme 2024 for settling the dispute amicably and thus the Appeal of the Assessee filed before the Ld. Commissioner is liable to be decided on merits.
Hence the impugned order is recalled and/or quashed and case is remanded to the file of the Ld. Commissioner for decision on merits, suffice to say by affording a reasonable opportunity of being heard to the Assessee.
3 ITA Nos.6885/M/2025 Akshaj Enterprises LLP
In the result Assessee’s Appeal is allowed for statistical purposes.
Order pronounced in the open court on 27.02.2026.
Sd/- Sd/- (JAGADISH) (NARENDER KUMAR CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER M. RanganathVithal Sr. Private Secretary. Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench
//True Copy// By Order
Dy/Asstt. Registrar, ITAT, Mumbai.
