Saroj Singhal, New Delhi V. ITO, Ward- 60(1), New Delhi

ITA 7330/DEL/2018

AI Insights

The case involves Saroj Singhal, the appellant, who filed an appeal against the order passed by CIT(A)-19, New Delhi for the Assessment Year 2015-16. The appeal was related to issues under the Income Tax Act. However, the appellant decided to withdraw the appeal as she opted to avail herself of the benefits under the 'Vivad se Vishwas Scheme, 2020', a scheme aimed at resolving pending tax disputes. The withdrawal was formally submitted through a letter and the requisite Form No. 5 under the mentioned scheme. The Department of Income Tax also agreed to the withdrawal. Consequently, the tribunal dismissed the appeal, allowing the withdrawal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 112548 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 28-02-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 18-11-2018
• Laws Referred To: The Direct Tax Vivad Se Vishwas Act, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 ITA No. 7330/Del/2018 Saroj Singhal Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “ G” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 7330/DEL/2018 (A.Y 2015-16) Saroj Singhal 7/204, Eastend Apartments/Mayur Vihar, New Delhi PAN: AUAPS9552R (APPELLANT) Vs. ITO Ward-60(1) New Delhi (RESPONDENT) ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the assessee against the order dated 26/10/2018 passed by CIT(A)-19, New Delhi for Assessment Year 2015-16. 2. The captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad se Vishwas Scheme, 2020’ (VSV). As per letter dated 24/12/2020 filed by the assessee, it is submitted that assessee does not seek to pursue the said appeal owing to Appellant by Sh. C. P. Singhal, AR & Ms. Saroj Singhal, Self Respondent by Sh. Narpat Singh, Sr. DR Date of Hearing 01.03.2023 Date of Pronouncement 01.03.2023 2 ITA No. 7330/Del/2018 Saroj Singhal Vs. ITO exercise of option for availing VSV Scheme and consequently requested that assessee’s application for withdrawal of appeal may please be granted, the assessee also filed Form No. 5 issued under the Scheme. Therefore, submitted that the appeal may be allowed to be withdrawn. 3. The ld. DR also agreed with the above contentions. 4. On careful consideration of the fact it is found that Form No. 5 has been issued to the assessee by the Department on 17/02/2021 under ‘The Direct Tax Vivad Se Vishwas Act, 2020’. Therefore, the appeal is allowed be withdrawn and hence dismissed. 5. In the result, appeal is filed by the assessee is dismissed. Order pronounced in the Open Court on : 01 ST MARCH, 2023. Sd/- Sd/- (B. R. R. KUMAR) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 01/03/2023 *R. N, Sr. PS* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI