ROHIT AGGARWAL,NEW DELHI vs. ACIT, CIRCLE-28(1), NEW DELHI

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ITA 197/DEL/2020Status: DisposedITAT Delhi22 August 2023AY 2015-16Bench: SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH.KUL BHARAT (Judicial 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 considered the application filed by the assessee requesting the withdrawal of the appeal. The application clearly stated that the assessee had opted for the 'Vivad Se Vishwas Scheme' for the Assessment Year 2015-16 and had obtained a Certificate in Form 3 from the Designated Authority. The assessee also confirmed the deposit of tax and eligibility for refund under the scheme. Noting the contents of this application, the Tribunal decided to dismiss the appeal as withdrawn. The operative direction was to dismiss the appeal. No issue was expressly left undecided.

What were the facts?

The assessee, Rohit Aggarwal, filed an appeal against the order of the CIT(A)-10, New Delhi, dated 18.10.2019, for Assessment Year 2015-16. The appeal was filed before the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'H', bearing appeal number ITA No.197/Del/2020. Subsequently, the assessee filed an application requesting the withdrawal of the appeal. This request was made consequent to the assessee opting for the 'Vivad Se Vishwas Scheme' for the assessment year under reference. A Certificate in Form 3 was issued by the Designated Authority, confirming the assessee's eligibility and deposit of tax under the scheme.

What were the issues?

1. Whether the appeal filed by the assessee can be withdrawn in light of the assessee opting for the Vivad Se Vishwas Scheme and obtaining a Certificate in Form 3. Assessee's Contention: The assessee, through their Authorized Representative, requested the withdrawal of the appeal. They submitted that they had opted for the 'Vivad Se Vishwas Scheme' for the Assessment Year 2015-16 and had received a Certificate in Form 3 from the Designated Authority. The assessee also stated that they had deposited the tax and were eligible for a refund as per the scheme. They requested the Tribunal to consider their request for withdrawal and pass a necessary order. Revenue's Contention: The judgment does not record any specific contention from the respondent revenue regarding the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

Before: SH. N. K. BILLAIYA & SH.KUL BHARAT

For Appellant: Ms. Nivedita, Advocate

For Respondent: Ms. Sapna Bhatia, CIT DR

Hearing: 22/08/2023Pronounced: 22/08/2023

Appellant by Ms. Nivedita, Advocate Respondent by Ms. Sapna Bhatia, CIT DR Date of hearing: 22/08/2023 Date of Pronouncement: 22/08/2023 ORDER PER N. K. BILLAIYA, AM:

This appeal by the assessee is preferred against the order of the CIT(A)-10, New Delhi dated 18.10.2019 pertaining to A.Y.2015-16.

The assessee moved the following application :-

Noting the contents of the application the appeal is dismissed as withdrawn.

Decision announced in the open court on 22.08.2023.

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