SHAKUN DALAL,DELHI vs. ACIT,CIRCLE-33(1), DELHI

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ITA 524/DEL/2023Status: DisposedITAT Delhi15 July 2025AY 2014-15Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman (Accountant Member)6 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 noted that the assessee's appeal was filed ex-parte as no one appeared on their behalf. The Tribunal allowed the assessee's appeal to be dismissed as withdrawn.

What were the facts?

The assessee's appeal for Assessment Year 2014-15 was filed against an order of the CIT(A). The assessee filed an application for withdrawal of the appeal, citing their decision to opt for the Vivad se Vishwas Scheme.

What were the issues?

Whether the assessee's appeal can be dismissed as withdrawn due to opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

Hearing: 15.07.2025Pronounced: 15.07.2025

Asstt. Year : 2014-15 Shakun Dalal, Vs ACIT, 371, Shriniketan Society, Plot Circle-33(1), No. 1, Sector-7, Dwarka, New Delhi-110002 New Delhi-110075 (APPELLANT) (RESPONDENT) PAN No. AAHPD3519N Assessee by : None (Written application by post) Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 15.07.2025 Date of Pronouncement: 15.07.2025 ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for Assessment Year 2014-15, arises against the CIT(A), Delhi-42’s DIN & order No. ITBA/APL/S/250/2022-23/1048933547(1) dated 09.01.2023, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).

2.

Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

3.

It emerges at the outset that the assessee has filed his application for withdrawal of the instant appeal as under:

Shakun Dalal “Respected Sir, It is respectfully submitted that the appeal was filed by the assessee against order passed by the ld. CIT(A) on 19.01.2023. In view of the assessee’s decision to opt for the Vivad se Vishwas Scheme, it is respectfully prayed that the said appeal may kindly be allowed to be withdrawn. The assessee also prays that the appeal in the present case may be revived/restored if the application made under the Vivad se Vishwas Scheme is rejected at the later stage. We trust that our request shall be acceded to. An opportunity of being heard is prayed for.”

4.

The Revenue is equally fair in not disputing this clinching averments made by the assessee at this stage. Ordered accordingly.

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