ASHOK KUMAR BHARGAVA,NEW DELHI vs. ACIT, CIRCLE-27(2), NEW DELHI

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ITA 9578/DEL/2019Status: DisposedITAT Delhi25 March 2025AY 2015-16Bench: SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn based on the assessee's application to settle the issues under the Vivad se Vishwas Scheme. Liberty was granted to revive the appeal if the scheme application fails.

What were the facts?

The assessee filed an appeal against an order for AY 2015-16. The assessee subsequently opted to settle the issues under the Vivad se Vishwas Scheme, 2024.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for settlement under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘D’ BENCH,

Before: SHRI ANUBHAV SHARMA, & SHRI NAVEEN CHANDRA

For Appellant: Shri Abdullah Mustaqueem, Adv
For Respondent: Shri Vijay B. Basanta CIT- DR
Hearing: 25.03.2025Pronounced: 25.03.2025

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-

1.

This appeal by the assessee is preferred against the order of the ld. CIT(A)-31, dated 18.11.2019 for A.Y 2015-16.

2.

The assessee has filed an certified True copy of Form 3 DTVSC 2024 dated 19.02.2025 for withdrawal of appeal as the assessee has opted to settle the issues under the Vivad se Vishwas Scheme, 2024 [in short ‘VSVS’]. The assessee has placed on record copy of Form No. 3 filed under VSVS, 2024. The ld. counsel for assessee prayed for liberty to revive appeal in case application of assessee fails to mature for any reason under Vivad se Vishwas Scheme, 2024.

3.

The ld. DR raised no objection to withdrawal of appeal by the assessee.

4.

Both sides heard. In light of application made by the assessee, appeal of assessee for A.Y 2015-16 is dismissed as withdrawn as assessee has opted to settle the issue under Vivad se Vishwas Scheme. Liberty is granted to assessee to revive the appeal in case application of assessee under Vivad se Vishwas Scheme, 2024 fails to mature.

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