RITU TAYAL,NEW DELHI vs. ITO, WARD-60(1), NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal allowed the assessee's appeal to be dismissed as withdrawn, noting that the Department had no objection and the assessee had availed the Vivad se Vishwas scheme.
What were the facts?
The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee sought to withdraw the appeal as they had availed the Vivad se Vishwas scheme.
What were the issues?
Whether the assessee's appeal can be dismissed as withdrawn due to availing the Vivad se Vishwas scheme.
Which sections of the Income-tax Act were involved?
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
O R D E R PER N. K. CHOUDHRY, J. M.
This appeal has been preferred by the Assessee against the impugned order dated 16.11.2018 passed by the ld. Commissioner of Income Tax (Appeals)–19, New Delhi (hereinafter referred to as ld. Commissioner) under Section 143(3) of the Income Tax Act, 1961 (the Act) for assessment year 2015-16.
The Assessee has preferred the instant application under consideration for withdrawal of the appeal.
Nobody appeared on behalf of the Assessee. 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 Page | 1 Vishwas Act, 2020 and the Income Tax Department has issued Form No. 5 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filed by the Assessee under the scheme, therefore the appeal of the Assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.
The Ld. DR raised no objection, if the appeal of the Assessee is allowed to be dismissed as withdrawn.
Having heard the parties and perused the application for withdrawal of the appeal and Form-5 dated 18th of December, 2020 (Copy already on record) issued by the Department, considering the facts and circumstances, the appeal of Assessee is liable to be dismissed as withdrawn with liberty as prayed for in accordance of law, hence ordered accordingly.
In the result, instant appeal of the Assessee stand dismissed as withdrawn.
Order pronounced in the open court on : 27/12/2021.
Recent GST High Court judgments
Search GST case law →- Rohan Tanna vs. Directorate General Of Goods And Services Tax IntelligenceChhattisgarh · 14 Oct 2026
- Dipak Saikia vs. The Union Of INDIA And 4 OrsGauhati · 14 Oct 2026
- Saraswati Phukan vs. The Union Of INDIA And 4 OrsGauhati · 14 Oct 2026
- Sanjay Maheshwari vs. Union Of INDIA & Ors.Delhi · 14 Oct 2026
- Sanjay Maheshwari vs. Union Of INDIA & Ors.Delhi · 14 Oct 2026