ANIL JINDAL,HISAR vs. ITO WARD -1, HISAR

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ITA 2918/DEL/2019Status: DisposedITAT Delhi13 February 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 assessee had opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020. In the absence of any objection from the Revenue, the appeal was considered withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2015-16. No one appeared on behalf of the assessee during the hearing.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI C.M. GARG & DR. B.R.R. KUMAR

For Respondent: Shri Kanav Bali, Sr. DR
Hearing: 13.02.2023Pronounced: 13.02.2023

BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2015-16 Anil Jindal, Vs. ITO, H.No.1518, SEC-13, Ward-1, Hisar, Hisar. Haryana – 125 001. PAN: ACPPJ1449K (Appellant) (Respondent) Assessee by : None Revenue by : Shri Kanav Bali, Sr. DR Date of Hearing : 13.02.2023 Date of Pronouncement : 13.02.2023 ORDER This appeal filed by the assessee is directed against the order dated 24.01.2019 of the CIT(A)-5, Ludhiana, relating to Assessment Year 2015-16.

2.

None appeared on behalf of the assessee at the time of hearing. However, on perusal of Forms No.1 to Form No.5 issued by the Department in settlement of the tax dispute for the year under consideration, to the assessee, which has been sent by the ITO Hisar to the ITAT ‘A’ Bench by e-mail and which has been placed on appeal record, we find that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. Therefore, in the absence of any objection from the ld. Sr. DR, the appeal filed by the assessee is considered as ‘withdrawn.’

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