NAYANA JAIN,NEW DELHI vs. ACIT CIRCLE-49(1), NEW DELHI

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ITA 9370/DEL/2019Status: DisposedITAT Delhi16 March 2023AY 2015-163 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal acknowledged the assessee's request to withdraw the appeal due to availing the Vivad se Vishwas scheme. The Revenue did not object to this request.

What were the facts?

The assessee filed an appeal against an order of the Commissioner of Income-tax (Appeals). During the hearing, the assessee stated they had availed the Vivad se Vishwas scheme and received Form No. 5 from the Income Tax Department.

What were the issues?

Whether an appeal can be dismissed as withdrawn when the assessee has opted for the Vivad se Vishwas settlement scheme.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’ NEW DLEHI

Before: SHRI ANIL CHATURVEDI & SHRI N.K. CHOUDHRY

Hearing: 16/03/2023

This appeal has been preferred by the Appellant/Assessee against the order dated 26.09.2019, impugned herein, passed by the learned Commissioner of Income-tax (Appeals)-17, New Delhi (in short “Ld.

Commissioner”), u/s. 250(6) of the Income-tax Act, 1961 (in short ‘the Act’) for the assessment year 2015-16.

2.

During the course of hearing, the learned AR of the Assessee claimed that since the Assessee has availed the immunity scheme i.e. Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No. 5 in response to the application filed by the Assessee under the scheme, therefore, the Assessee’s appeal may be dismissed as withdrawn.

3.

The Ld. DR did not refute the factual position and claim of the Assessee.

4.

Considering the request of the ld. AR for withdrawal of the appeal and Form-5 dated 18.02.2022 (Copy already on record) issued by the Department, the appeal of Assessee is liable to be dismissed as withdrawn, hence, ordered accordingly.

5.

In the result, Assessee’s appeal under consideration stands dismissed as withdrawn.

Order pronounced in the open court on 16/03/2023.

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