MOHIT KHANNA ,GURGAON vs. ASSISTANT COMMISSIONER OF INCOME TAX, DELHI

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ITA 251/DEL/2024Status: DisposedITAT Delhi06 February 2025AY 2015-2016Bench: SHRI MAHAVIR SINGH (Vice President), SHRI BRAJESH KUMAR SINGH (Accountant 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The Tribunal dismissed the appeal as withdrawn because the assessee had opted for the Vivad se Vishwas Scheme. Liberty was granted to recall the order if the scheme was unsuccessful.

What were the facts?

The assessee filed an appeal against an order passed by the Assistant Commissioner of Income Tax for the Assessment Year 2015-16. The assessee had opted for The Direct Tax Vivad se Vishwas Scheme, 2024.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘D’: NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri Manpreet Singh Kapoor, AR
For Respondent: Shri Vijay B. Basanta, CIT(DR)
Hearing: 06.02.2025Pronounced: 06.02.2025

ORDER PER BRAJESH KUMAR SINGH, AM,

This appeal by the assessee is directed against the order of the Assistant Commissioner of Income Tax, Circle-2(1)(2) (in short ‘the AO’) dated 27.12.2023 passed u/s 143(3)/144C(13) of the Income Tax Act, 1961 (hereinafter ‘the Act’) pertaining to Assessment Year 2015-16.

2.

When this appeal is called for hearing, ld. Counsel for the assessee requested for withdrawal of the appeal on the ground that the assessee has opted for The Direct Tax Vivad se Vishwas Scheme, 2024 for the relevant assessment year 2015-16.

3.

Since the assessee has opted for Vivad se Vishwas Scheme, we dismiss this appeal as withdrawn. However, we are granting liberty to the assessee that in case the assessee is not successful in getting through the Vivad se Vishwas Scheme, he is free to get this order recalled. In terms of the above, the appeal is dismissed as withdrawn.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 6th February, 2025.

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