RKM ONLINE SERVICES PVT. LTD.,GURGAON vs. ITO, WARD- 3(5), GURGAON

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ITA 8336/DEL/2018Status: DisposedITAT Delhi03 August 2022AY 2015-163 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 dispute was resolved under the Vivad se Vishwas Act, as evidenced by Form 5 issued by the Designated Authority. Therefore, the assessee was permitted to withdraw the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A) order. The assessee later sought to withdraw the appeal as the dispute was settled under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to settlement under the Vivad se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI

For Respondent: Shri Om Parkash, Sr. DR
Hearing: 03.08.2022Pronounced: 03.08.2022

ORDER This is an appeal by the assessee against the order dated 26.10.2018 of learned Commissioner of Income-Tax(Appeals)-1, Gurgaon pertaining to assessment year 2015-16.

2.

At the time of call, none appeared on behalf of the assessee.

However, assessee has furnished a letter dated 07.06.2022, seeking withdrawal of the appeal as the dispute arising in the appeal has been settled under the Direct Tax Vivad se Vishwas Act, 2020. A copy of Form No. 5 dated 11.11.2021 issued by the Designated Authority has been attached to the aforesaid letter.

3.

Learned Departmental Representative did not oppose assessee’s request for withdrawal of the appeal.

4.

I have heard learned Departmental Representative and perused the material available on record.

5.

From the material placed on record, it is observed, accepting assessee’s declaration under the Direct Tax Vivad se Vishwas Act, 2020, the designated authority has issued Form 5. Thus, for all practical purposes, the dispute arising in the present appeal has been resolved.

6.

In view of the aforesaid, I permit the assessee to withdraw the appeal. Accordingly, appeal is dismissed as withdrawn.

7.

In the result, the appeal is dismissed.

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