URMIL MEDIRATTA,NEW DELHI vs. ITO WARD 49(1), NEW DELHI

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ITA 3374/DEL/2023Status: DisposedITAT Delhi02 January 2025AY 2013-14Bench: Sh. Satbeer Singh Godara (Judicial Member)2 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 filed an application under the Vivad se Vishwas scheme and the Revenue did not dispute this. Consequently, the Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2013-14 concerning penalty proceedings under Section 271(1)(c). During the hearing, the assessee submitted an application under the Direct Tax Vivad se Vishwas scheme, 2024.

What were the issues?

The primary issue was the pendency of the appeal before the ITAT when the assessee had opted for settlement under the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 02.01.2025Pronounced: 02.01.2025

ORDER This assessee’s appeal for Assessment Year 2013-14, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/10566665746(1) dated 29.09.2023, in proceedings u/s 271(1)(c) of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

Learned counsel submits during the course of hearing that the assessee has already submitted here prescribed application in Form 1 dated 28.12.2024 under the Direct Tax Vivad se Viswas scheme, 2024 (copy enclosed). The Revenue is equally fair in not disputing all these inferring developments.

4.

Faced with this situation, the tribunal of the considered view that the assessee’s instant appeal deserves to be dismissed as withdrawn with liberty to revive the same in case

5.

This assessee’s appeal is dismissed as withdrawn subject to all just exceptions. Order Pronounced in the Open Court on 02/01/2025.

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