SHRADDHA KAPOOR,MUMBAI vs. PR.CIT- 18, NEW DELHI

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ITA 4192/DEL/2019Status: DisposedITAT Delhi15 May 2025AY 2015-16Bench: SHRI SUNIL KUAMAR SINGH (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)1 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The Tribunal noted that the assessee had settled the dispute under the Vivad se Vishwas scheme and withdrawn the appeal before the CIT(A).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.

What were the 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.

What were the 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).

Which sections of the Income-tax Act were involved?

Section 143(3),Section 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

For Appellant: Shri Vikas Jain, Advocate, Shri Hardik Jayal, Proxy Counsel, Shri Nilesh Singh, Proxy Counsel
For Respondent: Shri Mahesh Kumar, CIT- DR
Hearing: 15.05.2025Pronounced: 15.05.2025

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:

1.

This appeal has been preferred against the impugned order dated 12.03.2019 passed by the Ld. PCIT-18, New Delhi.

2.

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 In pursuance thereof, the assessee has withdrawn the appeal filed before CIT(A) against the order dated 29.12.2019 passed u/s. 143(3) r.w.s 263 of the Act.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.

4.

In view of appellant’s request, the assessee’s appeal stands dismissed as infructuous.

Order pronounced in the open court on 15.05.2025.

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