What did the Tribunal hold?

The Tribunal noted that the assessee's dispute resolution under the Vivad Se Vishwas Scheme was accepted. The Departmental Representative could not controvert this fact.

The Revenue appealed an order of the CIT(A) for AY 2009-10. The assessee did not appear but submitted a letter stating they opted for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the appeal should proceed given the assessee's enrollment in the Vivad Se Vishwas Scheme.

ACIT vs Subhash Chander Khaneja, New Delhi | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI

Before: SHRI G.S. PANNU, HON’BLE & SHRI SAKTIJIT DEY, HON’BLE VICE-

Hearing: 25.08.2023Pronounced: 25.08.2023

This is an appeal by the Revenue against order date 24.01.2020 of learned Commissioner of Income Tax (Appeals), Delhi-35, for the assessment year 2009-10.

At the time of call, none appeared on behalf of the assessee.

However, learned Authorized Representative of the assessee has furnished a letter dated 2nd August, 2023, intimating that the assessee had opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Scheme, 2020 and assessee’s declaration has been accepted by the competent authority with issuance of Form No. 5.

Learned Departmental Representative could not controvert the aforesaid factual position.

Considering the above, we treat the appeal as deemed to have been withdrawn, hence, dismissed.

In the result, the appeal is dismissed.

Order pronounced in the open court on 25th August, 2023

ACIT CIRCLE-52(1), NEW DELHI vs. SUBHASH CHANDER KHANEJA, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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