Komal Kanodia, New Delhi V. ITO, Ward-42(4), New Delhi

ITA 793/DEL/2019

AI Insights

The case involves an appeal by Komal Kanodia against an order passed by the Commissioner of Income Tax (Appeals)-14, New Delhi. The appeal was related to the assessment year 2014-15. During the tribunal proceedings, the assessee did not appear, and instead, an application for withdrawal of the appeal was submitted. This withdrawal was in accordance with a settlement under the Direct Tax Vivad Se Vishwas Act, 2020. The tribunal acknowledged the application and the relevant provisions of the Act of 2020, leading to the dismissal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115618 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 04-01-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 03-02-2019
• Laws Referred To: Income Tax Act, 1961, Direct Tax Vivad Se Vishwas Act, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.793/Del/2019 (Assessment Year : 2014-15) Komal Kanodia C-383, Saraswati Vihar, Pitampura, New Delhi-110034 PAN : ALWPJ4574D Vs. ITO, Ward-42(4), New Delhi (APPELLANT) (RESPONDENT) Assessee by None Revenue by Shri Vijay Kumar Kataria, Sr. DR Date of hearing: 05.01.2023 Date of Pronouncement: 05.01.2023 ORDER PER ANUBHAV SHARMA, JM: This appeal has been preferred by the assessee against the appellate order dated 20.12.2018 u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “The Act”) passed by Commissioner of Income Tax (Appeals)- 14, New Delhi being appeal no. 175/16-17/10177, New Delhi. 2. At the time of hearing, non-appeared for the assessee. An application has been filed, for withdrawal of the appeal by the assessee, in furtherance of ITA No. 793/Del/2023 Komal Kanodia 2 settlement arrived under The Direct Tax Vivad Se Vishwas Act, 2020 (The Act of 2020). 3. On behalf of the appellant, from Form 5 under the Act of 2020 has been placed on record. 4. 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. 6. However, subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of The Act of 2020, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application, appropriately as per law. Order pronounced in the open court on 5 th January, 2023. Sd/- Sd/- (PRADIP KUMAR KEDIA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Date: 05 .01.2023 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI