MOHIT AGGARWAL,NEW DELHI vs. ITO WARD - 71(4), NEW DELHI

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ITA 8359/DEL/2019Status: DisposedITAT Delhi30 December 2022AY 2014-152 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 considered the assessee's request to withdraw the appeal due to availing the Vivad se Vishwas scheme. The respondent did not object to this request.

What were the facts?

The assessee filed an appeal against an order for assessment year 2014-15. The assessee subsequently availed the Vivad se Vishwas scheme, and the Income Tax Department issued Form No. 5.

What were the issues?

Whether an appeal can be dismissed as withdrawn when the assessee has opted for the Vivad se Vishwas scheme and the department has issued the relevant form.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

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

Before: SHRI PRADIP KUMAR KEDIA & SHRI N.K. CHOUDHRY

For Respondent: Shri Jitender Chand, Ld. Sr. DR
Hearing: 22.12.2022

This appeal has been preferred by the Assessee against the order dated 28.08.2019, impugned herein, passed by the learned Pr. Commissioner of Income-tax -28, New Delhi for the assessment year 2014-15.

2.

The learned AR of the Assessee vide application dated 12.12.2022 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to the application filed by the Assessee under the scheme, therefore, the Assessee’s appeal may be dismissed as withdrawn.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dated 11.11.2021 (Copy already on record) issued by the Department, the appeal of Assessee is liable to be dismissed as withdrawn, hence, ordered accordingly.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In the result, Assessee’s appeal under consideration stands dismissed as withdrawn.

Order pronounced in the open court on 30/12/2022.

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