KAILASH GARG HUF,NEW DELHI vs. ITO, WARD- 29(5), NEW DELHI

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ITA 7046/DEL/2018Status: DisposedITAT Delhi23 January 2024AY 2014-15Bench: SHRI G.S. PANNU (Vice President), SHRI KUL BHARAT (Judicial 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 request for withdrawal of the appeal, as the application was supported by evidence of opting for the Vivad Se Vishwas Scheme, 2020, and the Departmental Representative raised no objection. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

M/s Kailash Garg (HUF) filed an appeal before the Income Tax Appellate Tribunal against the order of the CIT(A) for Assessment Year 2014-15. Subsequently, the assessee submitted an application seeking to withdraw the appeal, stating that they had opted for the Vivad Se Vishwas Scheme, 2020, and had been issued Form 5 for full and final settlement of tax arrear. The proceedings were conducted ex parte as the assessee did not attend the hearing.

What were the issues?

Whether the appeal filed by the assessee could be withdrawn based on opting for the Vivad Se Vishwas Scheme, 2020.

Which sections of the Income-tax Act were involved?

Section 5(2) of Direct Tax Vivad Se Vishwas Act, 2020, Section 6 of Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

For Respondent: DR &
Hearing: 12.01.2024Pronounced: 23.01.2024

O R D E R PER KUL BHARAT, JM:

This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-10, New Delhi, dated 28.09.2018, pertaining to the assessment year 2014-15.

2.

At the hearing no one attended the proceedings on behalf of the assessee, despite issue of notice for hearing. We proceed to dispose of the appeal, ex parte, qua the assessee. We have heard learned DR and perused the material available on record.

3.

The assessee has filed an application dated 30.11.2022, seeking permission for withdrawal of the appeal on the ground that the assessee had opted for VIVAD SE VISHWAS SCHEME, 2020 and has been issued Form 5 for full and final settlement of tax arrear. A copy of Form 5 u/s 5(2) read with section 6 of the Direct Tax VIVAD SE VISHWAS Act, 2020 has also been filed along with the application.

3. In view of above and in absence of any objection from the side of the Ld. D.R, the request of the assessee seeking withdrawal of the appeal is allowed.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in open court on 23rd January, 2024.

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