Late Shri Hari Chand Arora (L/H Smt. Rajni Arora, New Delhi V. ITO, Ward-36(1), New Delhi

ITA 7636/DEL/2018

AI Insights

The case involved an appeal by the legal heir of the late Shri Hari Chand Arora against the order of the Commissioner of Income-tax (Appeals)-12, New Delhi, for the assessment year 2010-11. The appeal was heard by the Income Tax Appellate Tribunal, Delhi Bench. At the hearing, no representative appeared for the assessee; however, an application was submitted stating the assessee's participation in the VIVAD SE VISHWAS SCHEME, 2020, which aims to resolve pending tax disputes. The application included proof of tax payment under the scheme. The Departmental Representative did not contest the application. Consequently, the Tribunal allowed the withdrawal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 112555 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 08-03-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 29-11-2018
• Laws Referred To: Direct Tax Vivad Se Vishwas Act, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 ITA No. 7636/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No. 7636/DEL/2018 [Assessment Year: 2010-11 Late Shri Hari Chand Arora, L/H Smt. Rajni Arora, 288, Tagore Park, Model Town, New Delhi-110009 PAN- ADFPA4331G Vs Income-tax Officer, Ward-36(1), New Delhi. APPELLANT RESPONDENT Assessee represented by None Department represented by Mr. Atiq Ahmad, Sr. DR. Date of hearing 09.03.2023 Date of pronouncement 09.03.2023 O R D E R PER N.K. CHOUDHRY, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-12, New Delhi, dated 17.08.2018, pertaining to the assessment year 2010-11. 2. No one appeared on behalf of the assessee at the hearing fixed for 09.03.2023. However, we find that the legal heir of the deceased has filed an application dated 07.03.2023, stating that for the assessment year in question the legal heir has opted for VIVAD SE VISHWAS SCHEME, 2020 and paid the due taxes. A copy of Form No. 4 [Intimation of payment under sub- section (2) of Section 50F of the Direct Tax Vivad Se Viswas Act, 2020 (3 of 2 ITA No. 7636/Del/2018 2020)], has also been enclosed. Accordingly, request is made to close the case. 3. Learned DR could not controvert the contents made in application filed on behalf of the assessee. 4. In view of the above and in absence of any objection from the side of the Ld. D.R, the request of the assessee seeking for withdrawal of the appeal is allowed. 5. In the result, assessee’s appeal stands dismissed as withdrawn. Order pronounced in open court on 09/03/2023. Sd/- Sd.- (ANIL CHATURVEDI) (NARENDER KUMAR CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER *MP*