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Facts
The assessee settled the matter under the Vivad se Vishwas scheme, leading to the withdrawal of an appeal filed before the CIT(A). The CIT(A) issued an order dated 26.03.2021 confirming the settlement and full payment of taxes.
Held
The Tribunal noted that the assessee had settled the dispute under the Vivad se Vishwas scheme and withdrawn the appeal before the CIT(A). Consequently, the appeal before the Tribunal was rendered infructuous.
Key Issues
Whether an appeal before the ITAT becomes infructuous if the assessee settles the dispute under the Vivad se Vishwas scheme and withdraws the related appeal before the CIT(A).
Sections Cited
143(3), 263
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES: G: NEW DELHI
Before: SHRI SUNIL KUAMAR SINGH & SHRI BRAJESH KUMAR SINGH
Ms. Shraddha Kapoor Vs PCIT-18, 703, Palm Beach, Gandhigram New Delhi Road, Juhu, Mumbai 400049 PAN: ATWPK7725R Assessee by : Shri Vikas Jain, Advocate Shri Hardik Jayal, Proxy Counsel Shri Nilesh Singh, Proxy Counsel Revenue by : Shri Mahesh Kumar, CIT- DR Date of Hearing : 15.05.2025 Date of Pronouncement : 15.05.2025 ORDER
PER SUNIL KUMAR SINGH, JM:
This appeal has been preferred against the impugned order dated 12.03.2019 passed by the Ld. PCIT-18, New Delhi.
At the very outset, it has been informed on behalf of the assessee that the assessee has settled the matter under DTVSV 2020. In pursuance thereof, the assessee has withdrawn the appeal filed before CIT(A) against the order dated 29.12.2019 passed u/s. 143(3) r.w.s 263 of the Act. Thus, according to the appellant assessee, this appeal has become infructuous. The appellant has enclosed said order dated 26.03.2021 passed by ld. CIT(A), wherein, it is specifically mentioned that the appellant opted for the Vivad se Vishwas scheme vide application dated 28.12.2020 pursuant thereto, the PCIT-12, Delhi has certified the full and final payment as taxes in terms of Form No. 5 dated 25.03.2021. In view of this, assessee’s appeal is liable to be dismissed as infructuous.
In view of appellant’s request, the assessee’s appeal stands dismissed as infructuous.
Order pronounced in the open court on 15.05.2025.