Raj Kumar Jain, Delhi V. ACIT, circle-27(2), New Delhi

ITA 3748/DEL/2019

AI Insights

The case involves Raj Kumar Jain, the Assessee, who appealed against an order from the Commissioner of Income Tax (Appeals)-27, New Delhi, concerning the assessment year 2015-16. The appeal was related to a decision made under section 250 of the Income Tax Act, 1961. During the hearing, the Assessee's representative submitted an application to withdraw the appeal, citing the Assessee's participation in the VIVAD SE VISHWAS SCHEME, 2020, which aims to resolve pending tax disputes. The Tribunal allowed the withdrawal of the appeal without any objections from the Department.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 112795 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 17-01-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 28-04-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

1 ITA no. 3748/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No. 3748/Del/2019 [Assessment Year: 2015-16] Raj Kumar Jain, C/64, Ashok Vihar Phase-1, Delhi-110052. PAN:ADJPJ4563H Vs ACIT, Circle 27(2), New Delhi. APPELLANT RESPONDENT Assessee represented by: Sh. Sahil Yadav, Adv. Department represented by: Sh. S.L. Verma, Sr. DR Date of hearing 18.01.2023 Date of pronouncement 18.01.2023 O R D E R PER N.K.CHOUDHRY, JM: The Assessee has preferred the instant appeal against the order dated 28.02.2019 impugned herein, passed by the Ld. Commissioner of Income tax (Appeals)-27, New Delhi, (in short “Ld. Commissioner”) u/s 250 of the Income Tax Act, 1961 (in short “the Act”), pertaining to the assessment year 2015-16. 2 ITA no. 3748/Del/2019 2. During the course of hearing, the Assessee’s A.R. filed an application dated 18.01.2023 seeking permission for withdrawal of the instant appeal on the ground that for the assessment year 2015-16, the Assessee has opted for VIVAD SE VISHWAS SCHEME, 2020 and filed Form No.3. 3. In view of the same and in absence of any objection from the side of the Ld. D.R, the request of the Assessee seeking for withdrawal of the appeal is allowed. 4. In the result, appeal of the Assessee is dismissed as withdrawn. Order pronounced in open court during the course of hearing on 18.01.2023. Sd/- Sd/- (Dr. B.R.R. KUMAR) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI