Ashok Kumar Tak, New Delhi V. ITO WARD 39(4), New Delhi

ITA 2307/DEL/2019

AI Insights

This case involved an appeal by Sh. Ashok Kumar Tak against the order of the Commissioner of Income Tax (Appeals), Moradabad, for the assessment year 2015-16. The appeal was called for hearing, but no representative appeared on behalf of the assessee. However, the assessee had submitted a letter seeking withdrawal of the appeal, citing a settlement under the Direct Tax Vivad Se Vishwas Act, 2020. The Departmental Representative did not oppose this request. Consequently, the tribunal allowed the withdrawal of the appeal and dismissed it accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300486 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-01-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 14-03-2019
• 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.2307/Del/2019 Assessment Year: 2015-16 Sh. Ashok Kumar Tak, H-2/91, 92, Sector-16, Rohini, New Delhi Vs. Income Tax Officer, Ward-39(4), New Delhi PAN :AEAPT3757R (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JM: This is an appeal by the assessee against order dated 25.01.2019 of learned Commissioner of Income Tax (Appeals), Moradabad, for the assessment year 2015-16. 2. When the appeal was called for hearing, none appeared on behalf of the assessee. However, the assessee has furnished letter dated 23.12.2022 seeking withdrawal of the appeal as the dispute between the assessee and the Revenue has been settled under Appellant by None Respondent by Sh. Sumit Verma, Sr. DR Date of hearing 06.01.2023 Date of pronouncement 06.01.2023 ITA No.2307/Del/2019 AY: 2015-16 2 | P a g e Direct Tax Vivad Se Vishwas Act, 2020. A copy of From 5 issued by the designated authority has also been enclosed to the aforesaid letter. 3. Learned Departmental Representative did not oppose assessee’s request for withdrawal of the appeal. 4. On perusal of materials on record, it is observed that accepting assessee’s declaration under Direct Tax Vivad Se Vishwas Act, 2020, the designated authority has issued Form 5 on 10.12.2020. Thus, for all practical purposes, the dispute arising in the present appeal has been settled. 5. In view of the aforesaid, we permit the assessee to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn. 6. In the result, the appeal is dismissed. Order pronounced in the open court on 6 th January, 2023 Sd/- Sd/- (G.S. PANNU) (SAKTIJIT DEY) PRESIDENT JUDICIAL MEMBER Dated: 6 th January, 2023. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi