Mahesh Singhania, Panipat V. ACIT, Circle, Panipat

ITA 1572/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3894 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 25-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA No.1572/Del/2019 Assessment Year: 2012-13 Sh. Mahesh Singhania, C/o- Raheja & Co., CAs, 139, Sector-11, HUDA, Panipat, Haryana Vs. ACIT, Circle –Panipat, Haryana PAN :AIBPS1720Q (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JM: This is an appeal by the assessee against order dated 11.12.2018 of learned Commissioner of Income Tax (Appeals), Karnal, for the assessment year 2012-13. 2. When the appeal was called for hearing, none appeared on behalf of the assessee. However, vide letter dated 8 th June, 2022, the assessee has communicated that the dispute arising in the appeal has been settled under Direct Tax Vivad Se Vishwas Act, 2020, with the issuance of Form 5 by the designated authority. Appellant by None Respondent by Sh. Mrinal Kumar Das, Sr. DR Date of hearing 24.06.2022 Date of pronouncement 24.06.2022 2 ITA No.1572/Del/2019 AY: 2012-13 Therefore, a request has been made on behalf of the assessee for withdrawal of the appeal 3. Learned Departmental Representative did not object to assessee’s request for withdrawal of the appeal. 4. We have heard learned Departmental Representative and perused the materials on record. As could be seen from the contents of the communication received from the assessee accepting assessee’s declaration under the Direct Tax Vivad Se Vishwas Scheme – 2020, the designated authority has issued Form 5. Thus, for all practical purposes, the dispute arising in the present appeal has been settled. Therefore, we permit the assessee to withdraw the present appeal. Accordingly, appeal is dismissed as withdrawn. 5. In the result, appeal is dismissed. Order pronounced in the open court on 24 th June, 2022 Sd/- Sd/- (G.S. PANNU) (SAKTIJIT DEY) PRESIDENT JUDICIAL MEMBER Dated: 24 th June, 2022. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi