Anil Jindal, Hisar V. ITO WARD -1, Hisar

ITA 2918/DEL/2019

AI Insights

The case involves Anil Jindal, the appellant, who contested an order from the CIT(A)-5, Ludhiana, concerning the Assessment Year 2015-16. The appeal was heard by the Income Tax Appellate Tribunal, Delhi. During the hearing, no representative appeared on behalf of the assessee. However, it was noted that the assessee had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. This scheme is designed to resolve pending tax disputes and, upon opting in, the disputes are considered settled. Consequently, without any objection from the Sr. DR, the Tribunal dismissed the appeal as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115782 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 12-02-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 03-04-2019
• Laws Referred To: Vivad Se Vishwas Scheme, 2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.2918/Del/2019 Assessment Year: 2015-16 Anil Jindal, H.No.1518, SEC-13, Hisar, Haryana – 125 001. PAN: ACPPJ1449K Vs. ITO, Ward-1, Hisar. (Appellant) (Respondent) Assessee by : None Revenue by : Shri Kanav Bali, Sr. DR Date of Hearing : 13.02.2023 Date of Pronouncement : 13.02.2023 ORDER This appeal filed by the assessee is directed against the order dated 24.01.2019 of the CIT(A)-5, Ludhiana, relating to Assessment Year 2015-16. 2. None appeared on behalf of the assessee at the time of hearing. However, on perusal of Forms No.1 to Form No.5 issued by the Department in settlement of the tax dispute for the year under consideration, to the assessee, which has been sent by the ITO Hisar to the ITAT ‘A’ Bench by e-mail and which has been placed on appeal record, we find that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas ITA No.1796/Del/2019 2 Scheme, 2020. Therefore, in the absence of any objection from the ld. Sr. DR, the appeal filed by the assessee is considered as ‘withdrawn.’ 3. In the result, the appeal filed by the assessee is dismissed as ‘withdrawn.’ Order was pronounced in the open court on conclusion of the hearing on 13 th February, 2023 Sd/- Sd/- (B.R.R. KUMAR) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 13 th February, 2023. dk Copy forwarded to 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi