M/S. RITA PLASTICS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 664/DEL/2019Status: HeardITAT Delhi29 December 2021AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's appeal to be dismissed as withdrawn. This was in accordance with the assessee's application and the issuance of Form No. 3 under the Vivad se Vishwas scheme.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee applied for withdrawal of the appeal. The reason for withdrawal was that the assessee had availed the Vivad se Vishwas scheme.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH “F”: NEW DELHI ]

Before: SHRI ANIL CHATURVEDISHRI N. K. CHOUDHRY

For Appellant: Shri Dharender Kumar, C. A.;
For Respondent: Shri Atiq Ahmed, Sr. D. R.;
Hearing: 29/12/2021Pronounced: 29/12/2021
1.

This appeal has been preferred by the Assessee against the impugned order dated 13.11.2018 passed by the ld. Commissioner of Income Tax (Appeals)–7, New Delhi (hereinafter referred to as ld. Commissioner) under Section 143(3) of the Income Tax Act, 1961 (the Act) for assessment year 2013-14.

2.

The Ld. Counsel for the Assessee vide letter dated 28.10.2021 has preferred the instant application under consideration for withdrawal of the appeal.

3.

During the course of hearing, it was submitted that since the Assessee has availed the immunity scheme i.e; Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No. 3 in response to the application filed by the Assessee under the scheme, therefore the appeal of the Assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.

4.

The Ld. DR raised no objection, if the appeal of the Assessee is allowed to be dismissed as withdrawn.

5.

Heard the parties and perused the application for withdrawal of the appeal and Form-3 issued by the Department, considering the facts and circumstances, the appeal of Assessee is liable to be dismissed as withdrawn with liberty as prayed for in accordance of law, hence ordered accordingly.

6.

In the result, instant appeal of the Assessee stand dismissed as withdrawn.

Order pronounced in the open court on : 29/12/2021.

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