ITO WARD - 2(5), GHAZIABAD V. VANDANA SINGH YADAV, GHAZIABAD

ITA 6839/DEL/2019

AI Insights

The case involves an appeal by the Income Tax Officer (ITO) against Ms. Vandana Singh Yadav, concerning the assessment year 2015-16. The appeal was directed against the order of the CIT(A)-1, New Delhi, dated 31.12.2018. However, the assessee decided to withdraw from the litigation process by opting for the Vivad se Vishwas Scheme, 2024, a government initiative aimed at resolving pending tax disputes. The assessee's counsel submitted an application for withdrawal, which was not objected to by the Departmental Representative. Consequently, the tribunal dismissed the appeal as withdrawn, allowing the Revenue the option to revive the appeal if necessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312904 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Laws Referred To: Vivad se Vishwas Scheme, 2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: GO VIND AGGARWAL

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 6839/DEL/2019 [A.Y 2015-16] The I.T.O Vs. Ms. Vandana Singh Yadav Ward 2(5) RDC – 60, Raj Nagar Ghaziabad Ghaziabad PAN: AAWPY 8747 J (Appellant) (Respondent) Assessee By : Shri Govind Aggarwal, CA Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 30.04.2025 Date of Pronouncement : 30.04.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the Revenue is directed against the order of the ld. CIT(A)-1, New Delhi dated 31.12.2018, for A.Y 2015-16. 2. At the very outset, we find that the ld. counsel for the assessee has filed an application dated NIL for withdrawal of appeal as the assessee has opted to settle the issues under the Vivad se Vishwas Scheme, 2024 [in short 2 ITA No. 6839/DEL/2019 Vandana Singh Yadav[A.Y 2015-16] ‘VSVS’]. The assessee has filed VSVS Form No. 1 on 29.04.2025 under the Scheme. 3. The ld. DR raised no objection to withdrawal of appeal by the assessee. The ld. counsel for Revenue prayed for liberty to revive the appeal in case application of assessee fails to mature for any reason under Vivad se Vishwas Scheme, 2024. 4. Heard the submissions and perused the records. In light of application made by the assessee, appeal of Revenue for A.Y 2015-16 is dismissed as withdrawn as assessee has opted to settle the issue under Vivad se Vishwas Scheme. Liberty is granted to the Revenue to revive the appeal in case application of assessee under Vivad se Vishwas Scheme, 2024 fails to mature. 6. In the result, appeal of Revenue in ITA No. 6839/DEL/2019 is dismissed as withdrawn. Order pronounced in open court on 30.04.2025. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 30th APRIL, 2025. VL/ 3 ITA No. 6839/DEL/2019 Vandana Singh Yadav[A.Y 2015-16] Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order . 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the typed draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order "