KBJ FACILITY MANAGEMENT LLP,GURGAON vs. THE ASSESSING OFFICER,WARD 2(2), GURGAON

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ITA 4636/DEL/2024Status: DisposedITAT Delhi18 June 2025AY 2018-19Bench: SHRI S RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)4 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 accepted the assessee's request for withdrawal of the appeal, noting that the assessee had opted to settle tax arrears under the Vivad Se Vishwas Scheme, 2020. The assessee was granted liberty to re-institute the appeal if the dispute was not resolved under the scheme.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for assessment year 2018-19. The assessee subsequently filed an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw the appeal due to opting for the Vivad Se Vishwas Scheme, and under what conditions can the appeal be re-instituted.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

Before: SHRI S RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri Shantnu, Adv. (through VC)
For Respondent: Shri Om Prakash, Sr. DR
Hearing: 03.06.2025Pronounced: 18.06.2025

PER VIMAL KUMAR, JUDICIAL MEMBER:

1.

The appeal filed by appellant/assessee is against order dated 06.08.2024 of Learned Commissioner of Income Tax (Appeals), Delhi [hereinafter referred to as ‘Ld. CIT(A)’], Thiruvanantpuram under Section 250 of the Income-Tax Act, 1961 (hereinafter referred to as ‘the Act’) for assessment year 2018-19.

2.

The learned counsel for the appellant/assessee submitted that through application dated 03.06.2025 appellant/assessee has requested for withdrawal of the appeal as the assessee has opted to settle the dispute relating to tax arrears for assessment year under consideration under the ‘Vivad Se Vishwas Scheme, 2020’. Copy of Form No. 4 was attached.

3.

Learned DR had no objection.

4.

In view of above, we accept the request of the appellant/assessee for withdrawal of the appeal. However, if the dispute relating to tax arrears is not ultimately resolved in terms of the ‘Vivad Se Vishwas Scheme, 2020’, the assessee shall be at liberty to approach the Tribunal for re-institution of the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

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