SUSHIL KUMAR GOYAL,DELHI vs. ACIT CIRCLE 52(1) , NEW DELHI

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ITA 2219/DEL/2024Status: DisposedITAT Delhi29 November 2024AY 2015-16Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal, noting that the assessee had already availed the Vivad Se Vishwas Scheme 2024 for the assessment year in question. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the Ld. CIT(A)/NFAC's order for AY 2015-16. During the hearing, the assessee's AR informed the tribunal that the assessee had opted for the Vivad Se Vishwas Scheme 2024 for the relevant assessment year, filed Form 1, and received Form 2 from the Income Tax Department, requesting the appeal be treated as withdrawn. The Senior DR had no objection to this request.

What were the issues?

Whether an appeal should be dismissed as withdrawn when the assessee has opted for the Vivad Se Vishwas Scheme for the same assessment year.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI FRIDAY ‘G’ Bench : NEW DELHI

Before: SHRI SHAMIM YAHYA & SHRI SATBEER SINGH GODARA

For Respondent: Shri Amaninder Singh Dhindsa, Sr. DR
Hearing: 29.11.2024Pronounced: 29.11.2024
1.

This appeal by the Assessee is directed against the Order dated 19.03.2024 of the Ld. CIT(A)/ NFAC, New Delhi relating to assessment year 2015-16.

2.

None appeared on behalf of the Assessee before us at the time of hearing. However, the assessee’s AR vide his letter dated 19.11.2024 which has been placed before us during the hearing, has mentioned that the appeal may be treated as withdrawn as assessee has opted for Vivad Se Vishwas Scheme 2024 (DTVSV 2024) relating to assessment year 2015-16. In this behalf, assessee’s AR filed Form 1 DTVSV 2024 and further stated that Income Tax Department has issued Form No. 2 dated 14.11.2024.

3.

Learned Senior DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the aforesaid appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Open Court on 29.11.2024.

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