Jainsons Departmental Stores , New Delhi V. Pr. CIT- 18 , New Delhi

ITA 3283/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2594 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 14-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No. 3283/Del/2019 Assessment Year: 2014-15 Jainsons Departmental Stores, 278, INA Market, New Delhi PAN: AADFJ0271B VersuS Pr. C.I.T. – 18, New Delhi (Appellant) (Respondent) Appellant by : None Respondent by : Shri M. Barnwal, Ld. Sr. DR Date of hearing : 27.07.2022 Date of order : 27.07.2022 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Assessee against the order dated 19.02.2019, impugned herein, passed by the learned Pr. Commissioner of Income-tax -18, Delhi u/s. 263 of the Income- tax Act, 1961 for the assessment year 2014-15. 2. The learned AR of the Assessee vide application dated 25.07.2022 claimed that since the Assessee has availed the immunity scheme i.e. Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No. 5 in response to the application filed by the Assessee under the scheme, therefore, the Assessee’s appeal may be dismissed as withdrawn. ITA No. 3283/Del/2019 2 3. The Ld. DR did not refute the factual position and claim of the Assessee. 4. Considering the request of the ld. AR for withdrawal of the appeal and Form-5 dated 24.03.2021 (Copy already on record) issued by the Department, the appeal of Assessee is liable to be dismissed as withdrawn, hence, ordered accordingly. 5. In the result, Assessee’s appeal under consideration stands dismissed as withdrawn. Order pronounced in the open court on 27/07/2022. Sd/- Sd/- (ANIL CHATURVEDI) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER *aks/-