DY. COMMISSIONER OF INCOME TAX, CIRCLE GHAZIABAD vs. RAMESH CHAND JAIN, NEW GANDHI NAGAR, GHAZIABAD

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ITA 335/DEL/2024Status: DisposedITAT Delhi10 March 2025AY 2015-16Bench: SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR (Judicial Member)3 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal treated both the Revenue's appeal and the assessee's cross-objection as withdrawn. Liberty was granted to restore the appeals if the Vivad Se Vishwas Scheme declaration does not attain finality.

What were the facts?

The Revenue filed an appeal against an order of the NFAC, and the assessee filed a cross-objection. The assessee subsequently sought to withdraw the cross-objection to avail the Vivad Se Vishwas Scheme, 2024.

What were the issues?

The primary issue was the withdrawal of the appeal and cross-objection due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI

Before: SH. PRADIP KUMAR KEDIA & SH. SUDHIR KUMAR&

For Respondent: Ms. Harpreet Kaur Hansra, Sr
Hearing: 10/03/2025Pronounced: 10/03/2025

Appellant by Sh. Parth Singhal, Adv Respondent by Ms. Harpreet Kaur Hansra, Sr. DR. Date of hearing: 10/03/2025 Date of Pronouncement: 10/03/2025 ORDER PER SUDHIR KUMAR, JM:

This appeal by the revenue is directed against the order of the National Faceless Appeal Centre Delhi/Commissioner of Income Tax (Appeals)[hereinafter referred to as “NFAC”] vide order dated07.11.2023 pertaining to A.Y. 2015-16. The cross objection no 47/Del/ 2024 has filed by the assessee in the appeal.

2 The assessee filed a letter dated 19-12-2024 to withdraw the cross objection before us stating that the assessee would be availing the Vivad Se Vishwas Scheme, 2024 introduced by the statue to settle the tax disputes prevailing in these years for which declaration in form No.1& 2 has already been filed.

3.

Since the assessee had opted setting the dispute arising out of this appeal by availing VSVS scheme, 2024 the appeal filed by the revenue and cross objection filed by assessee is hereby treated as withdrawn with liberty to be given to the revenue & assessee to get these appealsrestored on an application made by it in the event of the declaration made underVSVS scheme, 2024 not attaining finality for any reason whatsoever.

4.With the above -mentioned liberty given to the revenue and assessee, the appeal filed by the revenue is hereby dismissed and cross objection filed by assessee is also dismissed as withdrawn.

5.

In the result the appeal of the revenue and cross objection of the assessee are dismissed.

Order pronounced in the open court on 10.03.2025

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