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

ITA 2926/DEL/2019

AI Insights

The case involves an appeal by the Assistant Commissioner of Income Tax (ACIT), Special Range-1, New Delhi against Brij Mohan Labroo, concerning the assessment year 2012-13. The appeal was directed against the order of the CIT(A)-15, New Delhi dated 08.01.2019. During the proceedings, it was revealed that the assessee had opted for the 'Direct Tax Vivad se Vishwas Act 2020' scheme, which is a dispute resolution scheme aimed at reducing pending litigation. The assessee had submitted Form 1 & 2 under this scheme, and Form 5 was issued by the designated authority, signifying the acceptance of the assessee's application. Consequently, the tribunal found the Revenue's appeal to be infructuous and dismissed it.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115947 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 28-02-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 03-04-2019
• Laws Referred To: Direct Tax Vivad se Vishwas Act 2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 2926/Del/2019 : Asstt. Year : 2012-13 ACIT, Spl. Range-1, New Delhi Vs Brij Mohan Labroo, Ashiana, Khasra No. 61/18/22, Kangan Heri, Chawala Marg, New Delhi-110071 (APPELLANT) (RESPONDENT) PAN No. AAAPL8061E Assessee by : Sh. Sanju Kumari, Adv. Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 01.03.2023 Date of Pronouncement: 01.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-15, New Delhi dated 08.01.2019. 2. At the outset, it was brought to the notice of bench by the ld. AR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 5 have been issued by the designated authority. 3. Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the Revenue is being dismissed as infructuous. ITA No. 2926/Del/2019 Brij Mohan Labroo 2 4. In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 01/03/2023. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 01/03/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR