DCIT, LTU, CIRCLE- 1 & 2, NEW DELHI vs. INDIAN YAMAHA MOTOR PVT. LTD.,, NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘I’: NEW DELHI
Before: SHRI S.RIFAUR RAHMAN & SHRI SUDHIR PAREEKDCIT, LTU, Circle 1 & 2, vs.
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The Revenue has filed appeal against the order of the ld. Commissioner of Income-tax (Appeals),-44, New Delhi [for short ‘ld. CIT (A)] dated 29.06.2018 for Assessment Year 2013-14. 2. At the time of hearing, ld. AR for the assessee submitted that since the assessee has settled the issue under Vivad Se Vishwas Scheme, 2024 (in short ‘VSVS’), hence, the appeal filed by the Revenue has become infructuous and deserves to be dismissed as infructuous. In this regard,
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the ld. AR for the assessee submitted that Form 4 has been issued by the designated authority and a copy of the same is brought on record. Ld.
DR did not controvert the aforesaid proposition.
3. In view of the above, the appeal filed by the Revenue is dismissed as infructuous.
4. Liberty is granted to the Revenue to revive appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the Revenue seeks to restore the appeals in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Revenue.
M/s. Nannusamy Mohan (HUF) vs. ACIT in T.C.A. No.372 of 2020
decided on 16.10.2020 by Hon’ble Madras High Court.]
5. In the result, appeal of the Revenue is dismissed at the behest of the assessee to settle the issue under VSVS.
Order pronounced in the open court on this 9TH day of October, 2025
after the conclusion of the hearing. (SUDHIR PAREEK)
ACCOUNTANT MEMBER
Dated: 09.10.2025
TS
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ITA No.6039/DEL/2018