Sanjay Khosla, New Delhi V. ACIT, Circle-35(1), New Delhi

ITA 2720/DEL/2019

AI Insights

Sanjay Khosla, the appellant, filed an appeal against the order dated 22/11/2018 passed by CIT(A)-12, New Delhi for the Assessment Year 2015-16. However, the appellant opted to withdraw the appeal as he decided to avail himself of the benefits under the 'Vivad Se Vishwas Scheme, 2020'. This decision was communicated through a letter dated 16th February, 2023, along with the submission of Form No. 5. The respondent, represented by Sh. Ram Dhan Meena, Sr. DR, agreed with the appellant's decision to withdraw the appeal. Consequently, the tribunal dismissed the appeal, allowing the withdrawal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 108584 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 22-02-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 28-03-2019
• Laws Referred To: The Direct Tax Vivad Se Vishwas Act, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 ITA No. 2720/Del/2019 Sanjay Khosla Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “ G” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 2720/DEL/2019 (A.Y 2015-16) Sanjay Khosla 1555, Church Road, Kashmere Gate, New Delhi PAN: AAAPK2633D (APPELLANT) Vs. ACIT Circle-35(1) New Delhi (RESPONDENT) ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the assessee against the order dated 22/11/2018 passed by CIT(A)-12, New Delhi for Assessment Year 2015-16. 2. The captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad sse Vishwas Scheme, 2020’ (VSV). As per letter dated 16 th February, 2023 field by the assessee, it is submitted that assessee does not seek to pursue the said appeal Appellant by An application for withdrawal Respondent by Sh. Ram Dhan Meena, Sr. DR Date of Hearing 23.02.2023 Date of Pronouncement 24.02.2023 2 ITA No. 2720/Del/2019 Sanjay Khosla Vs. ACIT owing to exercise of option for availing VSV Scheme and consequently requested that assessee’s application for withdrawal of appeal may please be granted, the assessee also filed Form No. 5 issued under the Scheme. Therefore, submitted that the appeal may be allowed to be withdrawn. 3. The ld. DR also agreed with the above contentions. 4. On careful consideration of the fact it is found that Form No. 5 has been issued to the assessee by the Department on 14 th January, 2021 under ‘The Direct Tax Vivad Se Vishwas Act, 2020’. Therefore, the appeal is allowed be withdrawn and hence dismissed. 5. In the result, appeal is filed by the assessee is dismissed. Order pronounced in the Open Court on : 24 th February, 2023. Sd/- Sd/- (B. R. R. KUMAR) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 24/02/2023 *R. N, Sr. PS* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI