M/S BSC C&C JV.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 2994/DEL/2016Status: DisposedITAT Delhi04 April 2025AY 2007-08Bench: BEFORESHRI VIKAS AWASTHY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (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 allowed the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. Subsequently, the assessee applied for withdrawal of the appeal as they opted to settle the issues under the Vivad se Vishwas Scheme, 2024.

What were the issues?

The primary issue was whether the appeal should be withdrawn as per the assessee's request due to opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Hearing: 04/04/2025Pronounced: 04/04/2025

A.Y. 2007-08 BSC C&C JV. Assistant Commissioner of 74, Hemkunt Colony, Income Tax, Opposite Nehru Place, Vs Circle 38(1), New Delhi . New Delhi PAN:AADFB8115G (Appellant) (Respondent) Appellantby Sh. Tavish Verma, Advocate Respondent by Sh. Rajesh Kumar Dhanista, Sr.DR Date of Hearing 04/04/2025 Date of Pronouncement 04/04/2025 ORDER PER AVDHESH KUMAR MISHRA, AM

The appeal filed by the assessee is directed against the order dated 19.12.2014 of theLd. Commissioner of Income Tax (Appeals)-XX,New Delhi [In Short, the ‘CIT(A)’].

2.

The assessee has filed an application dated 31.03.2025 for withdrawal of appeal as it has opted to settle the issues under the Vivad se Vishwas Scheme, 2024. The assessee has placed on the record copy of Form No. 2 filed under VSVS, 2024. The Ld. Counsel for the assessee prayed for liberty to revive the appeal in case application of the assessee fails to mature for any reason under Vivad se Vishwas Scheme, 2024.

3.

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

4.

Heard. In light of application made by the assessee, this appeal is dismissed as withdrawn as the assessee has opted to settle the issues under Vivad se Vishwas Scheme. Liberty is granted to the assessee to revive the appeal in case application of the assessee under Vivad se Vishwas Scheme, 2024 fails to mature.

5.

In view of the above, the appeal of the assessee stands dismissed as withdrawn. Order pronounced in open Court on 4th April, 2025

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