Chandro Devi, Delhi V. Pr.CIT- 13, Delhi

ITA 3753/DEL/2018

AI Insights

The case involves Chandro Devi, the appellant, who appealed against the order of the Pr.CIT, Delhi-13, pertaining to the Assessment Year 2014-15. The primary issue was related to tax arrears for the specified assessment year. However, the appellant opted to withdraw the appeal as she decided to settle the dispute under the 'Vivad Se Vishwas Scheme, 2020', a government initiative aimed at resolving pending tax disputes. The tribunal's decision to dismiss the appeal was contingent upon the successful settlement of the dispute under this scheme, allowing for the possibility of restoring the appeal if the settlement does not proceed as planned.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113708 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-03-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 17-05-2018
• 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 ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.3753/Del./2018 (ASSESSMENT YEAR : 2014-15) Chandro Devi, vs. Pr.CIT, Delhi-13, H.No.18, Pocket 4 & 5, New Delhi. Section 23, Rohini, Delhi – 110 085. (PAN : AGIPD7172J) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri T. James Singson, CIT DR Date of Hearing : 16.03.2023 Date of Order : 21.03.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of ld. Pr.CIT, Delhi-13, New Delhi dated 28.02.2018 pertaining to the Assessment Year 2014-15. 2. An application has been filed by the assessee seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under ITA No.3753/Del./2018 2 consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed Form 5 issued by the Tax Department. 3. Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored in case dispute is not settled as per scheme. Consequently, the appeal filed by the assessee is dismissed. Order pronounced in the open court on this 21 st day of March, 2023. Sd/- sd/- (ASTHA CHANDRA) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 21 st day of March, 2023 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.Pr.CIT, Delhi-13, New Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.