BJCL- BRITE (J.V),NEW DELHI vs. ITO WARD-62(2), NEW DELHI

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ITA 3507/DEL/2019Status: DisposedITAT Delhi30 May 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 allowed the assessee's application 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. 5.

What were the facts?

The assessee filed an appeal against an order for assessment year 2014-15. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn due to their participation in the Vivad se Vishwas scheme.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 Appellant: Shri Suraj Gupta, Advocate
For Respondent: Shri Zahid Parvez, Sr. DR
Hearing: 30.05.2022

This appeal has been preferred by the Assessee against the order dated 18.03.2019 impugned herein, passed by the ld. Commissioner of Income Tax (Appeals)-20, New Delhi, for the assessment year 2014-15.

2.

The assessee has preferred the instant application under consideration for withdrawal of the appeal.

3.

In the application dated 30.05.2022 filed by the learned AR of the Assessee, a prayer for withdrawal of this appeal has been made, since the Assessee has availed the immunity scheme i.e.

[2] 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filed by the Assessee under the scheme, therefore, the appeal of the Assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.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.

Having heard the paties and perused the application for withdrawal of the appeal and Form-5 dated 15.04.2021(Copy already on record) issued by the Department and considering the facts and circumstances, the appeal of assessee is liable to be dismissed as withdrawn with liberty as prayed for in accordance of law, hence, ordered accordingly.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 30.05.2022.

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