Anju Rani Gupta, Noida V. ACIT Circle-2, Moradabad

ITA 7120/DEL/2019

AI Insights

The case involves Smt. Anju Rani Gupta, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals) - Moradabad, dated 21.06.2019, concerning the assessment year 2015-16. The appeal was related to the Income Tax Act, 1961. However, the appellant sought to withdraw the appeal following a settlement under the Direct Tax Vivad Se Vishwas Act, 2020. The tribunal acknowledged the withdrawal application and noted the procedural compliance with the VSVS Act, leading to the dismissal of the appeal as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115558 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-09-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 27-08-2019
• Laws Referred To: Income Tax Act, 1961, Direct Tax Vivad Se Vishwas Act, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SUBHASH CHANDRA AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 7120/Del/2019 (Assessment Year : 2015-16) Smt. Anju Rani Gupta, C-30, Sector 19, Noida, Uttar Pardesh PAN : AFNPG9818A` Vs. ACIT, Circle-II, Moradabad (APPELLANT) (RESPONDENT) Appellant by Sh. Subhash Chandra Agarwal, CA Revenue by Sh. Kanv Bali, Sr. DR Date of hearing: 06.09.2023 Date of Pronouncement: 06.09.2023 ORDER PER ANUBHAV SHARMA, JM: This appeal has been preferred by the assessee against the appellate order dated 21.06.2019 u/s 250(6) of the Income Tax Act, 1961 (hereinafter referred to as “The Act”) passed by Commissioner of Income Tax (Appeals)- Moradabad. 2. Heard and perused the record. An application has been filed, for withdrawal of the appeal by the assessee, in furtherance of settlement arrived under The Direct Tax Vivad Se Vishwas Act, 2020 (The Act of 2020). ITA No. 7120/Del/2019 2 3. On behalf of the appellant, from Form 5 under the Act of 2020 has been placed on record. Same makes reference to ITA 120/DEL/2019 and not present ITA number however Ld. Representatives mentioned that there is no other appeal for this AY. 4. Since, the sub section (2) of section 4 of the Act of 2020 provides that on issuance of certificate under sub section (1) of section 5 by the designated authority the appeal pending before this tribunal shall be deemed to have been withdrawn from the date on which the said certificate is issued. 5. In the light of aforesaid, the appeal in hand stands dismissed withdrawn with liberty to the Ld. AO to verify the particulars of the appeal settled under VSVS and incase of any other appeal being subject matter of the VSVS and not the present appeal, parties will be at liberty to get this appeal restored. Order pronounced in the open court on 6 th September, 2023. Sd/- Sd/- (N.K.BILLAIYA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 06 .09.2023 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT AR, ITAT New Delhi