Parveen Kumar Aastha, Delhi V. ACIT Circle-19, New Delhi

ITA 7561/DEL/2019

AI Insights

The case involves an appeal by Parveen Kumar Aastha against the order of the Ld. CIT(A)-27, New Delhi, concerning the assessment year 2012-13. The appeal was heard by the Income Tax Appellate Tribunal Delhi 'F' Bench. During the proceedings, the assessee's counsel submitted a request to withdraw the appeal, citing participation in the 'Vivad Se Vishwas Scheme, 2020', a scheme aimed at resolving pending tax disputes. The tribunal accepted the withdrawal request, leading to the dismissal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122213 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 30-07-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 12-09-2019
• Laws Referred To: Direct Tax Vivad Se Vishwas Act, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & DR. B.R.R.KUMAR, ACCOUNTANT MEMBER ITA No.7561/Del/2019 [Assessment Year : 2012-13] Parveen Kumar Aastha, C-112, 1 st Floor, Preet Vihar, Delhi-110092. PAN-AAIPK1185A vs ACIT, Circle-19, New Delhi. APPELLANT RESPONDENT Appellant by None Respondent by Shri Prakashnath Barnwal, CIT DR Date of Hearing 31.07.2022 Date of Pronouncement 31.07.2022 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2012-13 is directed against the order of Ld. CIT(A)-27, New Delhi dated 19.07.2019. 2. None appeared on behalf of the assessee at the time of hearing before us. The Ld. Counsel for the assessee, vide its letter dated 22.06.2023 received and requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 has also been filed. Form No.5 issued by the Department is also enclosed with the application seeking withdrawal of the appeal. Page | 2 3. Learned CIT DR has no objection in this regard. 4. In view of the above, we accept the request of the assessee for withdrawal of the appeal. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 31 st July, 2022. Sd/- Sd/- (DR.B.R.R.KUMAR) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI