DEEVIN SEISMIC SYSTEMS PVT. LTD.,NEW DELHI vs. ITO, WARD-1(2), FARIDABAD

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ITA 4337/DEL/2019Status: DisposedITAT Delhi20 December 2021AY 2012-133 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The tribunal allowed the assessee's appeal to be dismissed as withdrawn, granting liberty to seek recall of the order if unforeseen circumstances arise. The department raised no objection to this.

What were the facts?

The assessee preferred an appeal against an order for assessment year 2012-13. The assessee subsequently filed an application for withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee's appeal could be dismissed as withdrawn due to availing the Vivad Se Vishwas scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. K. PANDASHRI N. K. CHOUDHRY

For Respondent: Ms. Sangeetayadav, Sr.D.R
Hearing: 20/12/2021Pronounced: 20/12/2021

Assessee by : ShriRajneesh Mathur, C.A.; Department by: Ms. Sangeetayadav, Sr.D.R. Date of Hearing : 20/12/2021 Date of pronouncement : 20/12/2021 O R D E R PER N. K. CHOUDHRY, J. M.

1.

This appeal has been preferred by the Assessee against the order dated 27.02.2019 impugned herein passed by the ld. Commissioner of Income Tax (Appeals), Faridabad, for assessment year 2012-13.

2.

The Assessee has preferred the instant application under consideration for withdrawal of the appeal.

3.

During the course of hearing, the Ld. Counsel for the Assessee 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 theIncome 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filed by the Assessee under the scheme, therefore the appeal of the Assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.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 DR raised no objection, if the appeal of the Assessee is allowed to be dismissed as withdrawn.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.

Having heard the parties and perused the application for withdrawal of the appeal and Form-3 dated 17th of December (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.

6.

In the result, instant appeal of the Assessee stand dismissed as withdrawn.

Order pronounced in the open court on :20/12/2021.

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