ANAND KUMAR JINDAL (HUF),NEW DELHI vs. ITO, WARD-56(2), NEW DELHI

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ITA 1127/DEL/2019Status: DisposedITAT Delhi31 July 2023AY 2015-163 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 that the dispute had been settled under the Vivad se Viswas Scheme and the assessee prayed for withdrawal. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee later submitted that the dispute was settled under the Direct Tax Vivad se Viswas Scheme, 2020 and sought withdrawal of the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal due to settlement under the Vivad se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

For Respondent: Mr. Kanv Bali, Sr. DR
Hearing: 25/07/2023Pronounced: 31/07/2023

ORDER PER M. BALAGANESH AM: This appeal of the Assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals)-19, New Delhi,

[hereinafter referred to as ‘Ld. CIT(A)’] in Appeal No.10436/17-18 dated 07/12/2018 against the order passed by Income Tax Officer,

Ward-56(2), New Delhi (hereinafter referred to as the ‘Ld. AO’) u/s Ananad Kumar Jindal (HUF) vs. ITO 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the

Act’) on 28/12/2017.

2.

None was present on behalf of the assessee but the assessee has filed a letter dated 16/06/2023 and submitted that the dispute in the impugned appeal had been settled by availing the Direct Tax Vivad se Viswas Scheme, 2020 and certificate in Form No.5 has been received from the competent authority. In view of the same, the assessee prayed for withdrawal of the appeal. Accordingly, the appeal of the assessee is hereby dismissed as withdrawn.

3.

The Ld. Sr. DR for Revenue expressed no objection against withdrawal of the appeal by the assessee.

4.

In view of the above, the appeal of the assessee is hereby dismissed as withdrawn.

5.

In the result, the appeal filed by the Assessee is dismissed as withdrawn.

Order pronounced in the open court on 31st July, 2023.

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