HARIS MOHAMMAD,NEW DELHI vs. PR. CIT, NEW DELHI

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ITA 3783/DEL/2019Status: DisposedITAT Delhi27 July 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 Ld. DR did not object to this request.

What were the facts?

The assessee filed an appeal against an order passed by the Pr. Commissioner of Income-tax under Section 263. The assessee later applied for 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Whether the appeal should be dismissed as withdrawn after the assessee opted for the Vivad se Vishwas scheme.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 18.03.2019, impugned herein, passed by the learned Pr. Commissioner of Income-tax -21, New 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 15.07.2022 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to the application filed by the Assessee under the scheme, therefore, the Assessee’s appeal may be dismissed as withdrawn.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dated 29.01.2021 (Copy already on record) issued by the Department, the appeal of Assessee is liable to be dismissed as withdrawn, hence, ordered accordingly.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In the result, Assessee’s appeal under consideration stands dismissed as withdrawn.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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