MANI KAKKAR,DELHI vs. ITO,WARD-30(1), DELHI

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ITA 1991/DEL/2023Status: DisposedITAT Delhi28 January 2025AY 2018-19Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman (Accountant Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme. Since the dispute was being settled under this scheme, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee submitted that they had already opted for the Direct Tax Vivad Se Vishwas Scheme, 2024. The Revenue did not dispute this submission.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has opted for the Direct Tax Vivad Se Vishwas Scheme.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 ‘E’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Adv. &
Hearing: 28.01.2025Pronounced: 28.01.2025

Asstt. Year: 2018-19 Mani Kakkar, Vs Income Tax Officer, 17, Mandakini NRI Complex, GK-IV, Ward-30(1), New Delhi-110019 New delhi (APPELLANT) (RESPONDENT) PAN No. AJWPK9996J Assessee by : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, CA Revenue by : Sh. Arvind Kumar Trivedi, Sr. DR Date of Hearing: 28.01.2025 Date of Pronouncement: 28.01.2025 ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1053370018(1) dated 31.05.2023, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

Learned counsel for the assessee submits during the course of hearing that the assessee has already submitted it’s Form 1 before the prescribed authority for settling the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024.

5.

This assessee’s appeal is dismissed as withdrawn in above terms, subject to all just exceptions. Order Pronounced in the Open Court on 28/01/2025.

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