REKHA KUMAR,NEW YORK vs. ACIT INT.TAX CIRCLE-2(1)(2), DELHI

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ITA 2534/DEL/2024Status: HeardITAT Delhi27 December 2024AY 2017-18Bench: SHRI MAHAVIR SINGH (Vice President), 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 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.

What were the 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.

What were the issues?

Whether the Tribunal should allow the withdrawal of an appeal based on the assessee receiving a certificate under the VSVS Rules.

Which sections of the Income-tax Act were involved?

Section 147,Section 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

Hearing: 27/12/2024Pronounced: 27/12/2024

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

1.

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

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