Anand Kumar Jindal (HUF), New Delhi V. ITO, Ward-56(2), New Delhi

ITA 1127/DEL/2019

AI Insights

The case involves Anand Kumar Jindal (HUF) appealing against an order passed by the Income Tax Officer, Ward-56(2), New Delhi, under section 143(3) of the Income Tax Act, 1961. The appeal was heard by the Income Tax Appellate Tribunal Delhi Bench. However, the assessee decided to withdraw the appeal following the settlement of the dispute through the Direct Tax Vivad se Viswas Scheme, 2020. The tribunal acknowledged the withdrawal and dismissed the appeal accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130598 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 24-07-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 11-02-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1127/Del/2019 (ASSESSMENT YEAR 2015-16) Anand Kumar Jindal (HUF) A-30, Yojana Vihar Delhi-110 092 PAN-AACHA 5513L Vs. Income Tax Officer Ward-56(2) (Appellant) (Respondent) Appellant by None (Withdrawal Application) Respondent by Mr. Kanv Bali, Sr. DR Date of Hearing 25/07/2023 Date of Pronouncement 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 ITA No.1127/Del/2019 Ananad Kumar Jindal (HUF) vs. ITO Page 2 of 3 143(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 Accordingly, the appeal of the assessee is hereby dismissed as withdrawn. 3.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 31 st July, 2023. Sd/- Sd/- (ANUBHAV SHARMA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 31/07/2023 Pk/sps ITA No.1127/Del/2019 Ananad Kumar Jindal (HUF) vs. ITO Page 3 of 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI