OMEGA BROADCAST PRIVATE LIMITED,NOIDA vs. ACIT, CIR-2(1)(1), GHAZIABAD

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ITA 5299/DEL/2024Status: DisposedITAT Delhi23 May 2025AY 2015-16Bench: BEFORESHRI SHAMIM YAHYA (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 noted that the assessee had opted to settle the issues under the Vivad se Vishwas Scheme and had filed for withdrawal of the appeal. The Ld. Sr. DR had no objection.

What were the facts?

The assessee filed an appeal against an order of the Ld. CIT(A), which arose from an order by the Assessing Officer. The assessee submitted a Form 5 for full and final settlement of tax arrears under the Vivad se Vishwas Scheme.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to the assessee opting for settlement under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 147

AI-generated summary — verify with the full judgment below

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

Hearing: 21/05/2025Pronounced: 21/05/2025

Date of Hearing 21/05/2025 Date of Pronouncement 21/05/2025 ORDER

PER VIMAL KUMAR, JUDICIAL MEMBER

1.

The appeal filed by the assessee is against order dated 03.07.2024 of Learned Commissioner of Income-Tax(Appeals)/National Faceless Assessment Centre (NFAC), Delhi (hereinafter referred as “Ld. CIT(A)”) passed under Section 250 of the Income Tax Act, 1961 (hereinafter, the ‘Act’) arising out of order dated 11.12.2018 by the Assistant Commissioner of Income Tax, Circle -2(1)(1), Ghaziabad (hereinafter referred as “the Ld. Assessing Officer) under Section 144 r.w.s. 147 of the Act for assessment year 2015-16.

2.

At the time of hearing, Learned Authorised Representative for the for appellant/assessee submitted that Form 5 dated 06.05.2025 regarding full and final settlement of tax arrears determined in order No.982701940010121 dated 01.01.2021 and prayed that the appeal may be dismissed as withdrawn.

3.

The Ld. Sr. DR raised no objection to withdrawal of appeal by the assessee.

4.

Heard. In light of submission on behalf of the assessee, the appeal is dismissed as withdrawn as the assessee has opted to settle the issues under Vivad se Vishwas Scheme.

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