Shibu Kappiarumalayil Mathew, New Delhi V. ITO ward 62(3), New Delhi

ITA 6293/DEL/2019

AI Insights

The case involves Shibu Kappiarumalayil Mathew, the appellant, who filed an appeal against the order of the CIT (Appeals)-20, New Delhi, for the Assessment Year 2010-11. The appeal was scheduled for a hearing, but the appellant did not appear. Instead, an application was submitted seeking withdrawal of the appeal, as the appellant opted to settle the related tax disputes under the 'Vivad Se Vishwas Scheme, 2020'. This scheme allows for the resolution of pending tax disputes, and the appellant had already filed Form 5 for a full and final settlement of the tax arrears. The Revenue did not object to the withdrawal of the appeal.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 121874 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2022
• Appeal Filed By: Assessee
• Order Result: DismissedDismissed
• Bench Allotted: G
• Next Hearing Date: 06-12-2022
• Assessment Year: misc
• Appeal Filed On: 25-07-2022
• 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, ‘G’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA No.6293/DEL/2019 [Assessment Year: 2010-11] Shibu Kappiarumalayil Mathew, C/o- Naresh Agarwal & Associates, 4384/4A, Ansari Road, Darya Ganj, New Delhi-110002 Vs Income Tax Officer, Ward-62(3), Pratyaksh Kar Bhavan, Civic Centre, Jawaharlal Nehru Marg, New Delhi-110002 PAN-AGIPM3680Q Assessee Revenue Assessee by None Revenue by Sh. Abhishek Kumar, Sr. DR Date of Hearing 07.12.2022 Date of Pronouncement 07.12.2022 ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is directed against the order of ld. CIT (Appeals)-20, New Delhi, dated 31.05.2019 for the Assessment Year 2010-11. 2. Nobody appeared on behalf of the assessee. However, 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 years under consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed Form 5 issued by the Department for the full and final settlement of tax arrears along with the application. 2 ITA No.6293Del/2019 3. Keeping in view the aforesaid facts, present appeal is hereby dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeal is dismissed as withdrawn. Order pronounced in the open court on 07 TH December, 2022. Sd/- Sd/- [CHANDRA MOHAN GARG] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 07.12.2022. f{x~{tÜ f{x~{tÜf{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi