PAWAN KUMAR ARORA,NEW DELHI vs PR. CIT - 1, NEW DELHI

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

Before: SHRI SHAMIM YAHYA & SHRI N.K. CHOUDHRY

For Appellant: Shri Sameep Arora, Ld. AR

For Respondent: Shri Vinod Kumar, Ld. CIT-DR

Hearing: 05.01.2023

This appeal has been preferred by the Assessee against the order dated 22.03.2019, impugned herein, passed by the learned Pr. Commissioner of Income-tax-1, New Delhi u/s. 263 of the Income-tax Act, 1961 (in short ‘the Act’) for the assessment year 2013-14.

The learned AR of the Assessee vide application dated 05.01.2023 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to the application filed by the Assessee under the scheme, therefore, the Assessee’s appeal may be dismissed as withdrawn.

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

Considering the request of the ld. AR for withdrawal of the appeal and Form-5 dated 15.06.2021 (Copy already on record) issued by the Department, the appeal of Assessee is liable to be dismissed as withdrawn, hence, ordered accordingly.

In the result, Assessee’s appeal under consideration stands dismissed as withdrawn.

PAWAN KUMAR ARORA,NEW DELHI vs. PR. CIT - 1, NEW DELHI