REKHA KUMAR,NEW YORK vs. ACIT INT.TAX CIRCLE-2(1)(2), DELHI
Facts
The assessee filed an appeal for AY 2017-18 against an order passed under sections 147 r.w.s. 144C(13) of the Income Tax Act, 1961. During the appellate proceedings, the assessee submitted a certificate from the designated authority under Rule 5 of VSVS Rules and requested to withdraw the appeal.
Held
The Tribunal acknowledged the assessee's submission of the certificate under VSVS Rules and their prayer for withdrawal. Considering these facts, the Tribunal allowed the withdrawal of the appeal.
Key Issues
Whether the Tribunal should allow the withdrawal of an appeal based on the assessee receiving a certificate under the VSVS Rules.
Sections Cited
147, 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 AVDHESH KUMAR MISHRA
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.2534/Del/2024, A.Y. 2017-18
Rekha Kumar ACIT 8-Hansalaya Building, 15 Int. Tax Barakhambha Road, Vs. Circle-2(1)(2), Connaught Place, Delhi New Delhi- 10001 PAN : EJIPK4003A (Appellant) (Respondent) Appellant by Sh. V Rajkumar, Advocate Respondent by Sh. Om Parkash, Sr. DR Date of Hearing 27/12/2024 Date of Pronouncement 27/12/2024 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal for the Assessment Year (hereinafter, the ‘AY’) 2017- 18 filed by the Assessee is directed against the order dated 19.03.2024 passed under section 147 r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter ‘The Act’) by the Assistant Commissioner of Income Tax, Int. Tax Circle-2(1)(2), Delhi [hereinafter, the ‘ACIT’]. 2. During the course of appellate proceeding before us, the appellant/assessee submitted that the appellant had been granted a certificate by the designated authority in Form No. 2 on 11th December, 1
ITA No.2534/Del/2024 Rekha Kumar
2024 under the provision of Rule 5 of VSVS Rules for the relevant year. A copy of the same was submitted before us with the prayer for withdrawal of the appeal. 3. In view of the above facts, we hereby allow the withdrawal of the appeal filed by the appellant/assessee. Thus, this appeal is dismissed as withdrawn. 4. In the result, the appeal of the assessee is dismissed. Order pronounced in open Court on 27th December, 2024 Sd/- Sd/- (MAHAVIR SINGH) (AVDHESH KUMAR MISHRA) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 27th/12/2024 Binita, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. Sr. DR-ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI