SAKSHI GARG,NEW DELHI vs. CIT(A), DELHI

PDF · subscribers
ITA 5571/DEL/2024Status: DisposedITAT Delhi03 January 2025AY 2019-20Bench: SHRI VIKAS AWASTHY, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)3 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 noted the assessee's application for withdrawal due to settlement under the Vivad se Vishwas Scheme, 2024. The assessee had submitted proof of payment of tax liability as per Form 2.

What were the facts?

The assessee filed three appeals against the orders of the CIT(A) for assessment years 2015-16, 2018-19, and 2019-20. The assessee subsequently applied for withdrawal of these appeals.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn based on the assessee's settlement under the Vivad se Vishwas Scheme.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 ‘SMC’ BENCH,

Before: SHRI VIKAS AWASTHY, & SHRI NAVEEN CHANDRA

For Respondent: Ms. Harpreet Kaur, Sr. DR
Hearing: 03.01.2025Pronounced: 03.01.2025

Heard together (3 matters)

ITA No. 5569/DEL/2024
ITA No. 5570/DEL/2024
ITA No. 5571/DEL/2024

Read from the judgment's own cause title. This page is filed under one of them.

1.

These three appeals by the assessee are directed against the orders of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short CIT(A)] dated 25.10.2024 for A.Ys 2015-16, 2018- 19 and 2019-20.

2.

The assessee has filed an application dated 30.12.2024 for withdrawal of appeals as the assessee has settled the issues under Vivad se Vishwas Scheme, 2024. The assessee has placed on record Form No. 2 alongwith challan receipt to substantiate payment of tax liability as

per Form 2 for the respective impugned A.Ys.

3.

In light of the aforesaid application, appeals of the assessee for A.Ys Ys 2015-16, 2018-19 and 2019-20 are dismissed as withdrawn.

4.

In the result, appeals of the assessee in 5570/DEL/2024 and 5571/DEL/2024 are dismissed.

Order pronounced in the open court on 03.01.2025.

Recent GST High Court judgments

Search GST case law →