Bharti Arora, Delhi V. ITO Ward 59(5), New Delhi

ITA 1140/DEL/2019

AI Insights

This case involves an appeal by Smt. Bharti Arora against the order of the CIT (Appeals)-37, New Delhi, dated 07.01.2019, concerning the Assessment Year 2014-15. The assessee's representative informed the tribunal that they had opted to settle the dispute related to tax arrears under the 'Vivad Se Vishwas Scheme, 2020' and had submitted Form 5 to the Tax Department. Consequently, the assessee requested the withdrawal of the appeal, which was granted by the tribunal with a provision to restore the appeal if the settlement under the scheme was not successful.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113635 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 27-03-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 12-02-2019
• Laws Referred To: Vivad Se Vishwas Scheme, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SNEHIL JHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1140/Del./2019 (ASSESSMENT YEAR : 2014-15) Smt. Bharti Arora, vs. ITO, Ward 59 (5), House No.75, Gali No.31, New Delhi. South Anarkali, Delhi – 110 051. (PAN : AEAPA4461P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Snehil Jha, Advocate REVENUE BY : Shri Kanv Bali, Sr. DR Date of Hearing : 28.03.2023 Date of Order : 28.03.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of ld. CIT (Appeals)-37, New Delhi dated 07.01.2019 pertaining to the Assessment Year 2014-15. 2. Ld. AR for the assessee submitted that an application has been filed seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment ITA No.1140/Del./2019 2 year under consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed Form 5 issued by the Tax Department. 3. Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored in case dispute is not settled as per scheme. Both the parties have no objection with regard to the aforesaid caveat. Consequently, the appeal filed by the assessee is dismissed. Order pronounced in the open court on this 28 th day of March, 2023 after the conclusion of the hearing. Sd/- sd/- (ASTHA CHANDRA) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 28 th day of March, 2023 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A)-37, New Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.