SUNIL GANDHI,NEW DELHI V. ITO WARD 28(5), NEW DELHI

ITA 1925/DEL/2019

AI Insights

The case involves an appeal by Sunil Gandhi HUF against an order from the Income Tax Officer, Ward-28(5), Delhi, concerning the assessment year 2014-15. The appeal was initially filed against the order dated 28.12.2016 by the Assessing Officer under section 143(3) of the Income-tax Act, 1961. The assessee, represented by the Karta, filed a written application to withdraw the appeal to avail benefits under the 'Vivad Se Vishwas Scheme, 2024'. The Tribunal, after considering the application and the absence of any objection from the department, dismissed the appeal as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 30474 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANISHTHA
• Section: 143(3)

Judgement Text

"1 ITA no. 1925/Del/2019 A.Y. 2014-15 Sunil Gandhi HUF v. ITO IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘G’: NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT, AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.: 1925/Del/2019 (Assessment Year: 2014-15) Sunil GandhiHUF, 93, Pocket-2, Jasola Vihar, New Delhi-110025. v. Income-tax Officer, Ward-28(5), Delhi. PAN No: AAPHS 9744 A APPELLANT RESPONDENT Assesseeby : None(written application) 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. 1925/Del/2019, filed by the assessee for the Assessment Year 2014-15, has arisen from the appellate order dated 15.01.2019 in Appeal No. 436/2016-17 passed by the learned Commissioner of Income Tax (Appeals)-10, New Delhi u/s 250(6) of the Income-tax Act, 1961 (“the Act”), which appeal before learned CIT(A) had 2 ITA no. 1925/Del/2019 A.Y. 2014-15 Sunil Gandhi HUF v. ITO arisen from the order dated 28.12.2016 passed by the Assessing Officer u/s 143(3) of the Act. 2. None put in appearance on behalf of the assessee at the hearing. It is seen that the Karta of the assesseeHUF has filed an application with the Tribunal dated 24.02.2025 (inward Dak No. 111/27.02.2025, placed on record in file), stating that the assessee has opted for “Vivad Se Vishwas Scheme, 2024” and has duly filedDeclaration in Form No. 1 with the Department vide Acknowledgment No. 789710280301224 dated 30.12.2024(copy of e-filing acknowledgment of Form No. 1DTSV 2024 is only filed). It is also stated in the said application dated 24.02.2025 filed by the assessee with the Tribunal that the department has issued Form No. 2on 13.02.2025 (copies of Form 1 & 2 have not been enclosed with the application). Prayer has been made by the assessee vide aforesaid written application for permission to withdraw the appeal so as to submit Form-3 and avail the benefit of scheme. 3. Ld. Sr. DR submitted that it is the assessee appeal and the Department has no objection if the appeal of the assessee is dismissed as withdrawn. 4. After hearing ld. Sr. DR and perusing the material available on record, we hereby dismiss the appeal filed by the assessee in ITA No. 1925/Del/2019 for the assessment year 2014-15 being withdrawn. 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 3 ITA no. 1925/Del/2019 A.Y. 2014-15 Sunil Gandhi HUF v. ITO 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. 1925/Del/2019 for assessment year 2014-15 stands dismissed as being withdrawn, as indicated above. 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 2. Respondent 3. CIT 4. DRP 5. DR Asst. Registrar, ITAT, New Delhi "