MAHAGUN REAL ESTATE PVT. LTD.,NEW DELHI vs. ACIT,CC-13, NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘E’’ : NEW DELHI
Before: SHRI SHAMIM YAHYA & SHRI SUDHIR KUMARAsstt. Year : 2018-19
PER SHAMIM YAHYA, AM
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
2
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 Considering the aforesaid factual matrix, the captioned appeal is consigned to records and treated ‘dismissed’ as withdrawn.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. (SUDHIR KUMAR)
ACCOUNTANT MEMBER
SRBhatnagar