Nayana Jain, New Delhi V. ACIT Circle-49(1), New Delhi

ITA 9370/DEL/2019

AI Insights

The case involves Ms. Nayana Jain, the Appellant/Assessee, who appealed against an order passed by the Commissioner of Income-tax (Appeals)-17, New Delhi, concerning the assessment year 2015-16. During the proceedings, the Assessee's representative informed the tribunal that the Assessee had availed herself of the Vivad Se Vishwas scheme, a dispute resolution mechanism under the Direct Tax Vivad se Vishwas Act, 2020. Consequently, the Assessee received Form No. 5 from the Income Tax Department, indicating her compliance and resolution under the scheme. Given these developments, the Assessee requested the withdrawal of her appeal, which was granted by the tribunal without any objections from the Department.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116270 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 15-03-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 04-12-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No. 9370/Del/2019 Assessment Year: 2015-16 Ms. Nayana Jain, A-42, Kirti Nagar, West Delhi, New Delhi. PAN: ADKPJ1159L VersuS Income-tax Officer, Ward 28(5), New Delhi (Appellant) (Respondent) Assessee by: Sh. Atul Lohia, Ld. CA Revenue by: Sh. Arvind Bansal, Ld. Sr. DR Date of hearing : 16/03/2023 Date of order : 16/03/2023 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Appellant/Assessee against the order dated 26.09.2019, impugned herein, passed by the learned Commissioner of Income-tax (Appeals)-17, New Delhi (in short “Ld. ITA No. 9370/Del/2019 2 Commissioner”), u/s. 250(6) of the Income-tax Act, 1961 (in short ‘the Act’) for the assessment year 2015-16. 2. During the course of hearing, the learned AR of the Assessee claimed that since the Assessee has availed the immunity scheme i.e. Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No. 5 in response to the application filed by the Assessee under the scheme, therefore, the Assessee’s appeal may be dismissed as withdrawn. 3. The Ld. DR did not refute the factual position and claim of the Assessee. 4. Considering the request of the ld. AR for withdrawal of the appeal and Form-5 dated 18.02.2022 (Copy already on record) issued by the Department, the appeal of Assessee is liable to be dismissed as withdrawn, hence, ordered accordingly. ITA No. 9370/Del/2019 3 5. In the result, Assessee’s appeal under consideration stands dismissed as withdrawn. Order pronounced in the open court on 16/03/2023. Sd/- Sd/- (ANIL CHATURVEDI) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER *aks/-