SAROJ SINGHAL,NEW DELHI vs. ITO, WARD- 60(1), NEW DELHI

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ITA 7330/DEL/2018Status: HeardITAT Delhi01 March 2023AY 2015-162 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 considered the assessee's request for withdrawal due to opting for the Vivad se Vishwas Scheme. Since Form No. 5 was issued to the assessee under the scheme, the appeal was allowed to be withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee subsequently sought to withdraw the appeal. This was because the assessee had opted to avail benefits under the 'Vivad se Vishwas Scheme, 2020'.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH : “ G” NEW DELHI ]

Before: DR. B. R. R. KUMAR & SH. YOGESH KUMAR U.S.

For Appellant: Ms. Saroj Singhal, Self
Hearing: 01.03.2023Pronounced: 01.03.2023

This appeal is filed by the assessee against the order dated 26/10/2018 passed by CIT(A)-19, New Delhi for Assessment Year 2015-16.

2.

The captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad se Vishwas Scheme, 2020’ (VSV). As per letter dated 24/12/2020 filed by the assessee, it is submitted that assessee does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently requested that assessee’s application for withdrawal of appeal may please be granted, the assessee also filed Form No. 5 issued under the Scheme. Therefore, submitted that the appeal may be allowed to be withdrawn.

3.

The ld. DR also agreed with the above contentions.

4.

On careful consideration of the fact it is found that Form No. 5 has been issued to the assessee by the Department on 17/02/2021 under ‘The Direct Tax Vivad Se Vishwas Act, 2020’. Therefore, the appeal is allowed be withdrawn and hence dismissed.

5.

In the result, appeal is filed by the assessee is dismissed. Order pronounced in the Open Court on : 01ST MARCH, 2023.

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