BALBIR SINGH,KHERA KHURD vs. ITO, WARD 36(1), DELHI

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ITA 1468/DEL/2024Status: DisposedITAT Delhi02 January 2025AY 2012-13Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh (Accountant Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the Assessee opted for settling the dispute under the VSVS Scheme. Consequently, the appeal filed by the Department was treated as dismissed, with liberty to restore it if the VSVS Scheme declaration doesn't reach logical conclusions.

What were the facts?

The Department of Revenue filed an appeal against the order of the Commissioner of Income Tax (Appeals). The Assessee submitted that they are in the process of settling the dispute under the Direct Tax Vivad se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal should be dismissed as the Assessee opted for settlement under the Direct Tax Vivad se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

For Respondent: Dr. Vijay B Vasanta, CIT DR
Hearing: 17/04/2025Pronounced: 17/04/2025

DCIT Vs. Xebia IT Architects India Circle-3(1)(1), International Private Limited Taxation, Room No. 416, 401, Naurang Hosue 21 KG 4th floor, E-2, Block, Dr.S. Marg Connaught Place, P. Mukherjee Civic Centre, New Delhi J. L. Nehru Marg, PAN: DELXO0168A New Delhi Appellant Respondent Assessee by Sh. Aryan Gupta, ADv Revenue by Dr. Vijay B Vasanta, CIT DR Date of Hearing 17/04/2025 Date of Pronouncement 17/04/2025 ORDER

PER NAVEEN CHANDRA, AM:

1.

The present appeal is filed by the Department of Revenue against the order of the Commissioner of Income Tax (Appeals)-43, New Delhi (‘Ld. CIT(A)’ for short] dated 15/02/2023 for the Assessment Year 2021-22.

2.

The Ld. counsel for the Assessee submitted vide letter dated that the Assessee is in the process of setting the dispute involved in the present appeal under the Direct Tax Vivad se Vishwas Scheme, 2024(‘VSVS’). The Ld. Counsel stated that the assessee has filed the Form No. 1, which is under consideration of the authorities. Thus, Ld. Counsel for the assessee, sought for dismissal of the present appeal.

3.

We have heard the matter and since the assessee has opted for settling the dispute arising out of this appeal by availing VSVS Scheme 2024, the appeal filed by the Department is hereby treated as dismissed. The Revenue is given the liberty to get this appeal restored in the event the declaration made under the VSVS Scheme 2024 do not reach the logical conclusions for any reason whatsoever.

4.

With the above mentioned liberty given to the Revenue, the appeal filed is hereby dismissed.

Order pronounced in the open court on 17th April, 2025

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