MAHAGUN REAL ESTATE PVT. LTD.,NEW DELHI vs. ACIT,CC-13, NEW DELHI

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ITA 5083/DEL/2024Status: DisposedITAT Delhi27 May 2025AY 2018-19Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)5 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee requested to withdraw the appeal as the matter was being resolved under the Vivad Se Vishwas Scheme. The appeal was treated as dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee had also filed for the Direct Tax Vivad Se Vishwas Scheme, 2024 and received necessary approvals.

What were the issues?

Whether the appeal can be dismissed as withdrawn in light of the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’’ : NEW DELHI

Before: SHRI SHAMIM YAHYA & SHRI SUDHIR KUMAR

For Appellant: Shri Govind, A.R
For Respondent: Shri Dheeraj Kumar Jain, Sr. DR
Hearing: 27.05.2025Pronounced: 27.05.2025

This appeal has been filed by the assesse against the Order of the Ld. CIT(A)- 26, New Delhi, relating to assessment year 2018-19.

2.

At the time of hearing, Ld. AR for the assessee submitted that assessee has filed Form No. 1 – DTVSV – Declaration and Undertaking under rule 4 of the Direct Tax Vivad Se Vishwas Scheme, 2024 to the Department and accordingly, after receiving the necessary approval in Form No. 2 dated 26.12.2024 as per 6 of the Direct Tax Vivad Se Vishwas Scheme, 2024, has requested to withdraw the captioned appeal filed by the assessee.

3.

Learned Senior DR has no objection.

4.

Considering the aforesaid factual matrix, the captioned appeal is consigned to records and treated ‘dismissed’ as withdrawn.

5.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned appeal is not ultimately resolved in terms of the afore- stated Act, the appellant (i.e., the assessee) shall be at liberty to approach the Tribunal for reinstitution of the respective appeal and the Tribunal shall consider such application appropriately as per law. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat.

6.

In view of the aforesaid, the captioned appeal is consigned to record and, for statistical purposes, is treated as dismissed. Order pronounced in the Open Court on 27.05.2025.

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