MANISH KUMAR JAIN,GHAZIABAD vs. DCIT, CIRCLE-1, GHAZIABAD

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ITA 9900/DEL/2019Status: DisposedITAT Delhi05 January 2023AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad Se Vishwas scheme and the department had issued Form No. 5. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). Subsequently, the assessee availed the Vivad Se Vishwas scheme and received Form No. 5 from the Income Tax Department.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee availing the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Shri Akshat Maheshwari, Ld. CA
For Respondent: Shri Jitender Chand, Ld. Sr. DR
Hearing: 05.01.2023

This appeal has been preferred by the Assessee against the order dated 08.08.2019, impugned herein, passed by the learned Commissioner of Income-tax (Appeals), Ghaziabad u/s. 250 of the Income-tax Act, 1961 (in short ‘the Act’) for the assessment year 2014-15.

2.

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to the application filed by the Assessee under the scheme, therefore, the Assessee’s appeal may be dismissed as withdrawn.

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dated 07.03.2022 (Copy already on record) issued by the Department, the appeal of Assessee is liable to be dismissed as withdrawn, hence, ordered accordingly.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In the result, Assessee’s appeal under consideration stands dismissed as withdrawn.

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