SUBODH GUPTA,DELHI vs. ACIT, CIRCLE-62(1), NEW DELHI

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ITA 1742/DEL/2018Status: DisposedITAT Delhi18 March 2025AY 2014-15Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI PRADIP KUMAR KEDIA (Accountant Member)3 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The Tribunal dismissed the assessee's appeal as withdrawn based on the application filed under the VSVS. Liberty was granted to revive the appeal if the VSVS application fails.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. Subsequently, the assessee applied to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas Scheme (VSVS).

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “G”, DELHI

Hearing: 18/03/2025

(A.Y.2014-15) Subodh Gupta, D-3, East Jyoti Nagar, Shahdara, Delhi 110093 ...... अपीलाथ�/Appellant PAN: AEVPG-4646-M बनाम Vs. Income Tax Officer, ..... �ितवादी/Respondent Ward 14(3), C.R Building, Delhi 110002 Assessee by : None Department by : Shri Sahil Kumar Bansal, Sr. DR सुनवाई क� ितिथ/ Date of hearing : 18/03/2025 घोषणा क� ितिथ/ Date of pronouncement : : 18/03/2025 आदेश/ORDER

PER VIKAS AWASTHY, JM:

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals) - 20, New Delhi (hereinafter referred to as 'the CIT(A)') dated 28.02.2018, for assessment year 2014-15.

2.

The assessee has filed an application dated 31.01.2025 stating that the assessee has settled the dispute in appeal under Vivad Se Vishwas Scheme 2024 (in Short ‘VSVS’) and furnished a copy of Form No. 1 along with application. The assessee thus, prayed for withdrawal of appeal.

(AY 2014-15) 3. In light of the prayer made by assessee in aforementioned application, the appeal of the assessee is dismissed as withdrawn.

4.

Liberty is granted to the assessee to revive appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee /appellant seeks to restore the appeal in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Re. M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon’ble Madras High Court].

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