AASHIYANA INFRASTRUCTURE DEVELOPMENT PRIVATE LIMITED,FARIDABAD vs. DCIT CIRCLE 1(1), NEW DELHI

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ITA 641/DEL/2023Status: DisposedITAT Delhi04 September 2023AY 2010-11Bench: SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that since the assessee did not pay the tax for the VSVS declaration, it should be treated as non-est. The appeal was restored to the CIT(A) to be decided afresh on merits after giving the assessee an opportunity to be heard.

What were the facts?

The assessee's appeal was dismissed by the NFAC without verifying if the dispute was settled under the Direct Tax VSV Act, 2020. The assessee failed to pay tax on the declaration made under the VSVS Scheme due to financial constraints.

What were the issues?

Whether the NFAC erred in dismissing the appeal without verifying the settlement under the VSVS Act and the consequences of non-payment of tax on the VSVS declaration.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA & SH. ANUBHAV SHARMA

Hearing: 04/09/2023Pronounced: 04/09/2023

Appellant by Sh. Salil Kapoor, Advocate Sh. Sumit Lal Chandani, Advocate Respondent by Sh. Kanv Bali, Sr DR Date of hearing: 04/09/2023 Date of Pronouncement: 04/09/2023 ORDER PER N. K. BILLAIYA, AM:

This appeal by the assessee is preferred against the order dated 30.12.2022 by NFAC, Delhi pertaining to A.Y.2010-11. 2. The sum and substance of the grievance of the assessee is that the NFAC erred in dismissing the appeal without verifying the fact that the dispute has not been settled by the assessee under the direct tax VSV Act, 2020.

3.

Representatives of both the sides were heard at length. Case records carefully perused. The order of the NFAC show that the appeal of the assessee has been set aside for want of verification of tax paid in respect of the declaration made under the VSVS Act.

4.

We find that the assessee due to finance constraints did not pay the tax in respect of the declaration made under the VSVS Scheme, therefore, the declaration of the assessee has to be treated as non-est and the appeal has to be decided on merits of the case. Therefore, we restore this appeal to the files of the CIT(A) and the CIT(A) is directed to decide the appeal afresh after affording a reasonable and sufficient opportunity of being heard to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purpose. 6. Decision announced in the open court on 04.09.2023.

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