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

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ITA 251/DEL/2024[2015-2016]Status: DisposedITAT Delhi06 February 20252 pages

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

Before: SHRI MAHAVIR SINGH & SHRI BRAJESH KUMAR SINGH[Assessment Year: 2015-16]

Hearing: 06.02.2025Pronounced: 06.02.2025

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 Since the assessee has opted for Vivad se Vishwas Scheme, we dismiss this appeal as withdrawn.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 In terms of the above, the appeal is dismissed as withdrawn. 4. In the result, the appeal of the assessee is dismissed as withdrawn.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. [MAHAVIR SINGH] [BRAJESH KUMAR SINGH]

VICE PRESIDENT

ACCOUNTANT MEMBER
Dated 06.02.2025
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