LATE SHRI HARI CHAND ARORA (L/H SMT. RAJNI ARORA,NEW DELHI vs. ITO, WARD-36(1), NEW DELHI

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ITA 7636/DEL/2018Status: DisposedITAT Delhi09 March 2023AY 2010-112 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 allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee's appeal was listed for hearing. The legal heir of the deceased assessee informed the tribunal that they had opted for the Vivad Se Vishwas Scheme and paid the due taxes for the assessment year in question.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme and settling the tax dues.

Which sections of the Income-tax Act were involved?

Section 50F

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

Before: SHRI ANIL CHATURVEDI & SHRI NARENDER KUMAR CHOUDHRY

For Respondent: Mr. Atiq Ahmad, Sr. DR
Hearing: 09.03.2023Pronounced: 09.03.2023

O R D E R PER N.K. CHOUDHRY, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-12, New Delhi, dated 17.08.2018, pertaining to the assessment year 2010-11.

2.

No one appeared on behalf of the assessee at the hearing fixed for 09.03.2023. However, we find that the legal heir of the deceased has filed an application dated 07.03.2023, stating that for the assessment year in question the legal heir has opted for VIVAD SE VISHWAS SCHEME, 2020 and paid the due taxes. A copy of Form No. 4 [Intimation of payment under sub- section (2) of Section 50F of the Direct Tax Vivad Se Viswas Act, 2020 (3 of 2020)], has also been enclosed. Accordingly, request is made to close the case.

3.

Learned DR could not controvert the contents made in application filed on behalf of the assessee.

4.

In view of the above and in absence of any objection from the side of the Ld. D.R, the request of the assessee seeking for withdrawal of the appeal is allowed.

5.

In the result, assessee’s appeal stands dismissed as withdrawn.

Order pronounced in open court on 09/03/2023.

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