ADHUNIK TECHNOLOGY PVT. LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-18, NEW DELHI

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ITA 8846/DEL/2019Status: HeardITAT Delhi09 June 2022AY 2005-062 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 request to withdraw the appeal. This was granted because the assessee had availed the Vivad Se Vishwas scheme and the Income Tax Department had issued Form No. 3.

What were the facts?

The assessee filed an appeal against an order for assessment year 2005-06. The assessee subsequently applied to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to their participation in the Vivad Se Vishwas scheme.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 & SHRI N.K. CHOUDHRY

For Respondent: Shri Zahid Parvez, Ld. Sr. DR
Hearing: 09.06.2022

This appeal has been preferred by the Assessee against the order dated 30.09.2019, impugned herein, passed by the ld. Commissioner of Income Tax (Appeals)-31, New Delhi, (in short Ld. Commissioner ) for the assessment year 2005-06.

2.

The Assesseeby way of the instant application dated 09.06.2022 under consideration prayed for withdrawal of the appeal on the ground “ since the Assessee has availed the [2] 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. 3 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filed by the Assessee under the scheme, therefore, the appeal of the Assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.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-3 dated 30.09.2021 (Copy already on record) issued by the Department. Considering the facts and circumstancesnarrated above, the appeal of Assessee is liable to be dismissed as withdrawn with liberty as prayed for in accordance of law, hence, ordered accordingly.

6.

In the result, instant appeal of the Assessee stands dismissed as withdrawn.

Order pronounced in the open court on 09/06/2022

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