ACIT, Spl Range-1, New Delhi V. Brij Mohan Labroo, New Delhi

ITA 2924/DEL/2019

AI Insights

This case involves an appeal by the Revenue against the order of the CIT(A)-15, Delhi, concerning the assessment year 2009-10. The assessee, Brij Mohan Labroo, opted to settle the dispute related to tax arrears under the Vivad Se Vishwas Scheme, 2020, and had already obtained Form No. 5. Consequently, the assessee's counsel filed an application requesting the withdrawal of the Revenue's appeal. The Tribunal, after considering the application and hearing the Senior DR, decided to treat the appeal as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115698 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-02-2023
• Assessment Year: 2009-2010
• 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 : A : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.2924/Del/2019 Assessment Year: 2009-10 ACIT, Spl. Range-1, New Delhi. Vs. Brij Mohan Labroo, Ashiana, Khasra No.61/18/22, Kangan Heri, Chawala Marg, Vill Chawala, Delhi – 110 071. PAN: AAAPL8061E (Appellant) (Respondent) Assessee by : None Revenue by : Shri Kanav Bali, Sr. DR Date of Hearing : 06.02.2023 Date of Pronouncement : 06.02.2023 ORDER PER C.M. GARG, JM: This appeal has been filed by the assessee against the order of the CIT(A)-15, Delhi, dated 08.01.2019 for AY 209-10. 2. None appeared on behalf of the assessee. However, it is seen that the ld. Counsel for the assessee filed an application seeking withdrawal of the appeal by the Revenue on the ground 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 Scheme, 2020. The assessee has also obtained Form No.5. It was ITA No.2924/Del/2019 2 accordingly requested in the application that the Revenue’s appeal may be considered as withdrawn. 3. We have heard the ld. Sr. DR and perused the application filed by the assessee. The assessee in the instant case has opted for settlement of the tax dispute under the Vivad Se Vishwas Scheme Scheme, 2020 and he has already obtained Form No. 5. Under these circumstances the appeal filed by the Revenue is treated as withdrawn. However, in future if the Revenue finds any infirmity, it is at liberty to move an application for restoration of the appeal and the Tribunal shall consider the same as per law. 4. In the result, the appeal filed by the Revenue is dismissed as “withdrawn.” Order pronounced in the open court on conclusion of the hearing on 06.02.2023. Sd/- Sd/- (DR. B.R.R. KUMAR) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 06.02.2023. dk Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi