BJCL BRITE JV,NEW DELHI vs. ITO WARD 62(2), NEW DELHI

PDF · subscribers
ITA 3506/DEL/2019Status: DisposedITAT Delhi11 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The Tribunal allowed the assessee's appeal to be dismissed as withdrawn. This was based on the assessee availing the Vivad se Vishwas scheme and the Income Tax Department issuing 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The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.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 PRADIP KUMAR KEDIA & SHRI N.K. CHOUDHRY

Hearing: 11.05.2022

PER N.K. CHOUDHRY, J.M. 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.

None is present on behalf of the assessee. However, in the application dated 11.05.2022 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. 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filed by the Assessee under the scheme, therefore, the appeal of the Assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.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 ld. DR 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by the Department and considering the facts and circumstances, the appeal of assessee is liable to be dismissed as withdrawn with liberty as prayed for in accordance of law, hence, ordered accordingly.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 11.05.2022.

Recent GST High Court judgments

Search GST case law →