What did the Tribunal hold?

The Tribunal considered the assessee's submission for withdrawal of the appeal due to availing the Vivad Se Vishwas scheme. The Ld. DR did not object to this submission.

The assessee filed an appeal against an order for assessment year 2015-16. Subsequently, the assessee availed the Vivad Se Vishwas scheme and received Form No. 4 from the Income Tax Department.

What were the issues?

Whether the appeal should be dismissed as withdrawn consequent to the assessee opting for the Vivad Se Vishwas scheme.

Ranjit Lall HUF, New Delhi vs ACIT | ITAT Delhi 2022

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

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

Hearing: 21.06.2022

This appeal has been preferred by the Assessee against the order dated 26.06.2019, impugned herein, passed by the ld. Commissioner of Income Tax (Appeals)-11, New Delhi, for the assessment year 2015-16.

The Assessee by way of application dated 20.06.2022 has submitted 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. 4 in response to the application filed by the Assessee

[2] under the scheme, therefore, the Assessee’s appeal may be dismissed as withdrawn.

The Ld. DR did not refute the factual position as narrated by the Assessee.

Considering submission of the Assessee for withdrawal of the appeal and Form-4 dated 18.02.2021 (Copy already on record) issued by the Department, the appeal of Assesseeis liable to be dismissed as withdrawn, hence, ordered accordingly.

In the result, Assessee’s appeal under consideration stands dismissed as withdrawn.

Order pronounced in the open court on 21/06/2022.

RANJIT LALL HUF,NEW DELHI vs. ACIT CIRCLE-32(1), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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