APSIL S/O BAHADUR SINGH,MEWAT HARYANA vs. ITO WARD-1(2), GURGAON

PDF · subscribers
ITA 4654/DEL/2019Status: DisposedITAT Delhi10 June 2022AY 2010-113 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 allowed the assessee's application to withdraw the appeal as the assessee had availed the Vivad se Vishwas scheme. The appeal was dismissed as withdrawn with liberty to seek recall if unforeseen circumstances arise.

What were the facts?

The assessee filed an appeal against an order for assessment year 2010-11. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to availing the Vivad se Vishwas scheme.

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 ‘A’ NEW DLEHI

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

Hearing: 02.06.2022

This appeal has been preferred by the Assessee against the order dated 19.03.2019 impugned herein, passed by the ld. Commissioner of Income Tax (Appeals)-1, Gurgaon, for the assessment year 2010-11.

[2]

2.

None is present on behalf of the Assessee.

3.

The Assessee has preferred the instant applicationdated 10.05.2022 under consideration for withdrawal of the appeal on the ground “ since the Assessee has availed the immunity scheme i.e. Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Revenue Department has issued Form No. 5 in response to the application filed by the Assessee under the scheme, therefore, the appeal of the Assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future. “

4.

The Ld. DR did not raise any objection, on the request of the Assessee for withdrawal of appeal.

5.

Heard the ld. DR and perused the application for withdrawal of the appeal and Form-5 dated 17.11.2021(Copy already on record) issued by the Department. Considering the facts and circumstances narrated above, the appeal of Assessee is liable to be dismissed as withdrawn with liberty as prayed for in accordance of law, hence, ordered accordingly.

[3]

6.

In the result, instant appeal of the Assessee stands dismissed as withdrawn.

Order pronounced in the open court on 10/06/2022

Recent GST High Court judgments

Search GST case law →