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Income Tax Appellate Tribunal, DEHRADUN BENCH, ‘SMC’: DEHRADUN
Before: SHRI VIMAL KUMAR & SHRI BRAJESH KUMAR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, ‘SMC’: DEHRADUN
(THROUGH HYBRID MODE)
BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER
ITA Nos.15 and 16/DDN/2025 [Assessment Year: 2017-18]
Balwinder Singh, Income Tax Officer, 67, Cheekaghat, Sitarganj, Ward-2(3(5), Khatima, Udham Singh Nagar, Vs Uttarakhand Uttarakhand-262405 PAN-GWFPS1883G Appellant Respondent
Appellant by None Respondent by Shri A.S.Rana, Sr. DR
Date of Hearing 17.04.2025 Date of Pronouncement 17.04.2025
ORDER PER BRAJESH KUMAR SINGH, AM,
These two appeals by the assessee are directed against respective
orders of National Faceless Appeal Centre, Delhi, dated 07.01.2025 and
10.01.2025 arising out of assessment order u/s 147 r.w.s. 144 r.w.s.
144B of the Act dated 25.03.2022 and penalty order u/s 270A of the Act
dated 28.09.2022 for Assessment Year 2017-18.
None appeared on behalf of the assessee. However, the assessee,
vide his letter, dated 17.02.2025 stated that he has opted to settle the tax
dispute of Rs.19,37,997/- relating to the tax arrears vide order u/s 147
2 ITA Nos.15 & 16/Del/2025
r.w.s. 144 r.w.s. 144B of the Act dated 25.03.2022 for the assessment
year under consideration under the Vivad Se Vishwas Scheme, 2024 and
has filed Form 2, vide acknowledgment number 870704361140225 issued
by the Department and requested for the withdrawal of this appeal with
immediate effect.
2.1. In this regard, the assessee’s letter dated 17.02.2025 is reproduced
as under:-
In view of the above facts, there is no need to keep these two
appeals pending before us in view of the decision of Hon'ble Madras High
3 ITA Nos.15 & 16/Del/2025
Court in the case of Nannusamy Mohan (HUF) vs. ACIT in T.C.A. No.372
of 2020 dated 16.10.2020, wherein the Hon'ble High Court after
considering the intention of the assessee to avail the benefit of Vivad se
Vishwas Scheme 2020' (VSV scheme), had dismissed the appeal by
observing in Para 7 to 9 as under:-
"7. As observed, the assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration to be filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any application to be filed for condonation of delay in restoration of the appeal and on such request made by the assessee by filing a Miscellaneous Petition for Restoration, the Registry shall place such petition before the Division Bench for orders. 8. In the light of the above, we direct the appellant/ assessee to file the Form No. 1 on or before 20.11.2020 and the competent authority shall process the application/ declaration in accordance with the Act and pass appropriate orders expeditiously preferably within a period of 6 (6) weeks from the date on which the declaration is filed in the proper form. 9. With this declaration, the Tax Case appeal disposed aforementioned liberty Consequently the Substantial Question of Law are left upon. No costs." 4. In light of the view taken by Hon'ble Madras High Court cited
(supra), we also give liberty to the assessee to get the appeals restored in
the event that the assessee does not succeed on the declaration filed by
the assessee under Direct Tax "Vivad Se Viswas Scheme-2024". In other
words, if the assessee's declaration filed is not accepted by the Revenue
for any reason whatsoever, the assessee can make a prayer before the
Bench for recalling of the order by filing a miscellaneous application for
restoration of appeals. The Registry will place such petitions before the
Bench concerned.
4 ITA Nos.15 & 16/Del/2025
In view of the aforesaid observations, we dismiss the appeals with liberty to get them recalled in the eventuality of assessee’s respective declarations not getting accepted by the Revenue.
In the result, both the appeals of the assessee are dismissed as withdrawn.
Order pronounced in the open court on 17th April, 2025.
Sd/- Sd/- [VIMAL KUMAR] [BRAJESH KUMAR SINGH] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated 17.04.2025 f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi