JAINSONS DEPARTMENTAL STORES,NEW DELHI vs. PR. CIT- 18, NEW DELHI

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ITA 3283/DEL/2019Status: DisposedITAT Delhi27 July 2022AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal of the appeal. Given that the assessee had availed the Vivad Se Vishwas scheme and the department had issued Form No. 5, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income-tax under Section 263. The assessee later sought to withdraw the appeal.

What were the issues?

Whether the assessee's appeal should be dismissed as withdrawn due to availing the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

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

Before: SHRI ANIL CHATURVEDI & SHRI N.K. CHOUDHRY

For Respondent: Shri M. Barnwal, Ld. Sr. DR
Hearing: 27.07.2022

This appeal has been preferred by the Assessee against the order dated 19.02.2019, impugned herein, passed by the learned Pr. Commissioner of Income-tax -18, Delhi u/s. 263 of the Income- tax Act, 1961 for the assessment year 2014-15.

2.

The learned AR of the Assessee vide application dated 25.07.2022 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to the application filed by the Assessee under the scheme, therefore, the Assessee’s appeal may be dismissed as withdrawn.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dated 24.03.2021 (Copy already on record) issued by the Department, the appeal of Assessee is liable to be dismissed as withdrawn, hence, ordered accordingly.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In the result, Assessee’s appeal under consideration stands dismissed as withdrawn.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 27/07/2022.

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