Pawan Kumar Arora, New Delhi V. Pr. CIT - 1, New Delhi

ITA 4666/DEL/2019

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116395 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 04-01-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 22-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DLEHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No. 4666/Del/2019 Assessment Year: 2014-15 Pawan Kumar Arora, H-3, 77-78, 2 nd Floor, Sec,-11, Rohini, New Delhi PAN: ADIPA2573P VersuS Pr. C.I.T. – I, New Delhi (Appellant) (Respondent) Appellant by : Shri Sameep Arora, Ld. AR Respondent by : Shri Vinod Kumar, Ld. CIT-DR Date of hearing : 05.01.2023 Date of order : 05.01.2023 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Assessee against the order dated 22.03.2019, impugned herein, passed by the learned Pr. Commissioner of Income-tax-1, New Delhi u/s. 263 of the Income-tax Act, 1961 (in short ‘the Act’) for the assessment year 2013-14. 2. The learned AR of the Assessee vide application dated 05.01.2023 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to the application filed by the Assessee under the scheme, therefore, the Assessee’s appeal may be dismissed as withdrawn. 3. The Ld. DR did not refute the factual position and claim of the Assessee. ITA No. 4666/Del/2019 2 4. Considering the request of the ld. AR for withdrawal of the appeal and Form-5 dated 15.06.2021 (Copy already on record) issued by the Department, the appeal of Assessee is liable to be dismissed as withdrawn, hence, ordered accordingly. 5. In the result, Assessee’s appeal under consideration stands dismissed as withdrawn.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 05/01/2023. Sd/- Sd/- (SHAMIM YAHYA) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER *aks/-