Krishan Agarwal, New Delhi V. ITO WARD - 24(3), New Delhi

ITA 8236/DEL/2019

AI Insights

The case involves Krishan Agarwal, the appellant, who appealed against the order of the ld. CIT(A)-8, New Delhi dated 26.08.2019. The appeal was heard by the Income Tax Appellate Tribunal Delhi Bench \'C\'. During the proceedings, it was revealed that the appellant had opted for the 'Direct Tax Vivad se Vishwas Act 2020' scheme, a legislative measure aimed at resolving pending tax disputes. The submission of the relevant forms under this scheme indicated the appellant's intention to settle the dispute, rendering the appeal before the tribunal unnecessary and thus dismissed as infructuous.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116175 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 06-08-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 16-10-2019
• 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 BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 8236/Del/2019 : Asstt. Year : 2015-16 Krishan Agarwal, 53, Zone H-4/5, Suvidha Kunj, Pitampura, New Delhi-110034 Vs Income Tax Officer, Ward-24(3), New Delhi (APPELLANT) (RESPONDENT) PAN No. AACPA5733E Assessee by : Ms. Shivangi Jain, CA Revenue by : Sh. Vivek Vardhan, Sr. DR Date of Hearing: 07.08.2023 Date of Pronouncement: 11.08.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-8, New Delhi dated 26.08.2019. 2. At the outset, it was brought to the notice of bench by the ld. DR that the assessee has filed application under the “Direct Tax Vivad se Vishwas Act 2020” and has already submitted Form 1 & 2 and Form 5 have been issued by the designated authority. 3. Keeping in view the exercise of option by the assessee to opt for the scheme, the appeal of the assessee is being dismissed as infructuous. ITA No. 8236/Del/2019 Krishan Agarwal 2 4. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 11/08/2023. Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 11/08/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR