Naveen Aggarwal, New Delhi V. ACIT Circle-38(1), New Delhi

ITA 7404/DEL/2019

AI Insights

The case involves Shri Naveen Aggarwal, the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals)-13, New Delhi, dated 16.07.2019, concerning the assessment year 2015-16. The appellant opted to settle the dispute under The Direct Tax Vivad Se Vishwas Scheme, 2020, and had already filed the necessary forms and received a settlement order. Consequently, the appellant requested the withdrawal of the appeal, which was granted by the tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113205 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 21-02-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 08-09-2019
• Laws Referred To: The Direct Tax Vivad Se Vishwas Scheme, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. No. 7404/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No. 7404/Del/2019 िनधाᭅरणवषᭅ/ Assessment Year: 2015-16 Shri Naveen Aggarwal, F-250, Prashant Vihar, New Delhi – 110 085. बनाम Vs. ACIT Circle : 38 (1) New Delhi. PAN No. AFHPA5399A अपीलाथᱮ / Appellant ᮧ᭜यथᱮ / Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : Shri Sumit Chugh, C. A.; & Shri Aman Garg, C. A.; राजˢकीओरसे / Department by Shri Jeetendra Chand, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 22/02/2023 उद्घोषणाकीतारीख/Pronouncement on : 22/02/2023 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-13, New Delhi I.T.A. No. 7404/Del/2019 2 [hereinafter referred to CIT (Appeals)] dated 16.07.2019 for assessment year 2015-16. 2. The Authorized Representative of the assessee vide letter of even date submits that the assessee has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020 and has already filed Form Nos. 1 and 2 under the Scheme and also received order in Form No. 5 for full and final settlement of taxes under the said Act. Therefore, the appeal of the assessee may be allowed to be withdrawn. 3. On careful consideration of the fact it is found that Form No. 5 has been issued to the assessee by the Department on 28 th October, 2021 under The Direct Tax Vivad Se Vishwas Act, 2020 for full and final settlement of taxes. Therefore, the appeal of the assessee for Assessment Year 2015-16 is allowed as withdrawn and hence dismissed. 4. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on : 22/02/2023. Sd/- Sd/- (ANADEE NATH MISSHRA) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 22/02/2023. *MEHTA* आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of Order Forwarded to:- 1. राज᭭व / Revenue I.T.A. No. 7404/Del/2019 3 2. आवेदक / Assessee 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ- अपील / CIT (A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, DELHI / DR, ITAT, DELHI 6. गाडᭅ फाइल / Guard file. By order, ASSISTANT REGISTRAR ITAT,New Delhi. Date of dictation 22.02.2023 Date on which the typed draft is placed before the dictating Member 22.02.2023 Date on which the typed draft is placed before the Other Member 22.02.2023 Date on which the approved draft comes to the Sr. PS/PS 22.02.2023 Date on which the fair order is placed before the Dictating Member for pronouncement 22.02.2023 Date on which the fair order comes back to the Sr. PS/PS 22.02.2023 Date on which the final order is uploaded on the website of ITAT 22.02.2023 Date on which the file goes to the Bench Clerk 22.02.2023 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order