NAVEEN JINDAL,NEW DELHI V. ITO,WARD-13(1), DELHI

ITA 4393/DEL/2024

AI Insights

This case involves an appeal by Naveen Jindal against an assessment order passed by the Income Tax Officer, Ward-13(1), New Delhi, for the assessment year 2015-16. The appeal was initially filed against the appellate order dated 29.07.2024 by the learned Addl/JCIT (Appeals)-1, Kolkata. However, the assessee opted to withdraw the appeal following the submission of a declaration under the Direct Tax Vivad Se Vishwas Scheme, 2024. Both parties agreed to the withdrawal, leading to the dismissal of the appeal by the tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 30492 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANISHTHA
• Assessee Lawyers: V. RAJKUMAR
• Keywords: Competent authority
• Section: 143(3); 250

Judgement Text

"1 ITA no. 4393/Del/2024 A.Y. 2015-16 Naveen Jindal v. ITO IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘SMC’: NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT, AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.: 4393/Del/2024 (Assessment Year: 2015-16) Naveen Jindal, 162, Sukhdev Vihar, New Delhi-110025. v. Income Tax Officer, Ward-13(1), Delhi. PAN No: ACCPJ 2309 M APPELLANT RESPONDENT Assesseeby : Shri V. Rajkumar, Adv. Revenue by : Shri Rajesh Kumar Dhanishtha, Sr. DR Date of Hearing : 07.03.2025 Date of Pronouncement : 07.03.2025 ORDER PER RAMIT KOCHAR, AM: This appeal in ITA No. 4393/Del/2024, filed by the assessee for the Assessment Year 2015-16, has arisen from the appellate order dated 29.07.2024 in DIN & Order No. ITBA/APL/S/250/2024-25/1067115790(1) passed by learnedAddl/JCIT (Appeals)-1, Kolkata u/s 250 of the Income- 2 ITA no. 4393/Del/2024 A.Y. 2015-16 Naveen Jindal v. ITO tax Act, 1961 (“the Act”), which appeal before learned CIT(A) had arisen from the assessment order dated 30.12.2017 passed by the ITO, Ward- 13(1), New Delhi u/s 143(3) of the Act. 2. At the outset ld. Counsel appearing for the assessee submitted that for the impugned assessment year 2015-16 the assessee has opted Direct Tax Vivad Se Vishwas Scheme, 2024, and has duly filed Declaration in Form No. 1 with the Department vide Acknowledgment No. 855556820310125 dated 31.01.2025. An application dated 20.02.2025 along with copy of Form 1 under the said scheme is also placed on record (Form No. 2 issued by the Competent Authority and other documents under the scheme are not enclosed), praying for permission to withdraw the assessee’s appeal in ITA No. 4393/Del/2024 for assessment year 2015-16. 3. On being asked by the Bench, learned Sr. DR submitted that the Department has no objection if the appeal of the assessee is allowed to be withdrawn. 4. After hearing both the parties and perusing the material on record, we hereby dismiss the appeal filed by the assessee in ITA No. 4393/Del/2024 3 ITA no. 4393/Del/2024 A.Y. 2015-16 Naveen Jindal v. ITO for assessment year 2015-16, being withdrawn by the assessee. We noted that complete documents are not brought on record by the assessee as noted in preceding para’s of this order. Since, it is the assessee’s appeal, and it is the assessee who is praying for dismissal of its own appeal as being withdrawn, we are dismissing this appeal filed by the assessee as being withdrawn. In case , if the department on perusal of the complete factum of the case records, came to the conclusion that the assessee is not eligible for scheme, the liberty is granted to the assessee to file application for restoration of its appeal. The order was pronounced in open court on the conclusion of hearing .We order accordingly. 5. In the result, appeal of the assessee in ITA no. 4393/Del/2024 for assessment year 2015-16 stands dismissed as being withdrawn. Order pronounced in the open court on 07.03.2025. Sd/- Sd/- (MAHAVIR SINGH) (RAMIT KOCHAR) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 11/03/2025. *MPV* Copy forwarded to: 1. Appellant 4 ITA no. 4393/Del/2024 A.Y. 2015-16 Naveen Jindal v. ITO 2. Respondent 3. CIT 4. DRP 5. DR Asst. Registrar, ITAT, New Delhi "