Bobby Singh, New Delhi V. DCIT Circle-30(1), New Delhi

ITA 3549/DEL/2019

AI Insights

The case involves an appeal by the assessee, Bobby Singh, against the order of the CIT (A)–10, New Delhi, dated 20.02.2019 for the Assessment Year 2015-16. The assessee decided to withdraw the appeal as he opted to avail himself of the 'Vivad se Vishwas Scheme, 2020', a scheme aimed at resolving pending disputes related to direct taxes. The tribunal's decision to dismiss the appeal as withdrawn was based on the assessee's request and the absence of any objection from the Departmental Representative.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115904 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-03-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 22-04-2019
• Laws Referred To: Vivad se Vishwas Scheme, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. C.N. PRASAD, JUDICIAL MEMBER AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA No.3549/Del/2019 Assessment Year: 2015-16 Bobby Singh, H-18, Kailash Colony, Greter Kailash-I, New Delhi -110048 PAN No.AAUPS0139C Vs. DCIT Circle - 30 (1) New Delhi (APPELLANT) (RESPONDENT) Appellant None Respondent Sh. Kanv Bali, Sr. DR Date of hearing: 13/03/2023 Date of Pronouncement: 13/03/2023 ORDER PER PRADIP KUMAR KEDIA, AM: This appeal by the assessee is preferred against the order of the CIT (A)–10, New Delhi dated 20.02.2019 pertaining to A.Y.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 se Vishwas Scheme, 2020’ (VSV). As per letter dated 07.02.2023 filed by assessee, it is submitted that assessee does not seek to pursue the said appeal owing to exercise of option for 2 availing VSV Scheme and consequently requested that assessee’s application for withdrawal of appeal may please be granted. 3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee. 4. In the light of requests made on behalf of the captioned party, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law. 5. In the result, the captioned appeal is dismissed as withdrawn. Sd/- Sd/- (C.N. PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- 13.03.2023 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI This Order pronounced on 13/03/2023