This case involves an appeal filed by Smt. Anita Yadav against the order dated 31.03.2019 passed by the learned Commissioner of Income Tax, Central-II, New Delhi, under Section 263 of the Income-tax Act, 1961 for the assessment year 2010-11. The appellant, Anita Yadav, is based in Gurugram, Haryana.
Case Number: ITA 4995/DEL/2019
Appellant: Anita Yadav, Gurugram
Respondent: Pr.CIT, C-II, New Delhi
Assessment Year: 2010-11
Case Filed On: 2019-05-31
Order Type: Final Tribunal Order
Date of Order: 2022-05-13
Pronounced On: 2022-05-13
The appeal was scheduled for hearing; however, no one appeared on behalf of the assessee. Instead, a letter dated 04.05.2022 was submitted by the assessee, seeking withdrawal of the appeal on the grounds that the dispute with the Revenue had been settled under the Direct Tax Vivad Se Vishwas Act, 2020. The letter was accompanied by a copy of Form 5, dated 15.06.2021, issued by the designated authority, confirming the settlement.
During the hearing, the Learned Departmental Representative did not oppose the withdrawal request. In light of the facts presented and the request from the assessee, the Tribunal permitted the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.
The order, pronounced in the open court on 13th May 2022 by Hon’ble President Shri G.S. Pannu and Judicial Member Shri Saktijit Dey, concluded the case with the dismissal of the appeal.
This case exemplifies the procedural aspects of withdrawing an appeal in the Income Tax Appellate Tribunal when the dispute is settled under schemes like the Direct Tax Vivad Se Vishwas Act, 2020. It highlights the importance of such schemes in reducing litigation and providing a resolution framework for tax disputes.
IN THE INCOME TAX APPELLATE TRIBUNAL,
DELHI BENCH: ‘A’ NEW DELHI
BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER
ITA No.4995/Del/2019
Assessment Year: 2010-11
Smt. Anita Yadav,
Flat No. 401-402, Mahalaxmi CGHS Ltd., Sector-43, Gurgaon Vs. Pr. CIT, C-II, New Delhi
PAN :ABQPY2193K
(Appellant) (Respondent)
ORDER
PER SAKTIJIT DEY, JM:
This is an appeal by the assessee against order dated 31.03.2019 of learned Commissioner of Income tax, Central –II, New Delhi, passed under section 263 of the Income-tax Act, 1961 (for short ‘the Act’) for the assessment year 2010-11.
2. When the appeal was called for hearing, none appeared on behalf of the assessee. However, the assessee has furnished a letter dated 04.05.2022 seeking withdrawal of the appeal as the dispute with the Revenue has been settled under the Direct Tax Vivad Se Vishwas Act, 2020. A copy of Form 5, dated 15.06.2021, issued by the designated authority has also been enclosed to the aforesaid letter.
3. Learned Departmental Representative did not oppose the withdrawal of appeal by the assessee.
4. In view of the facts discussed above and considering assessee’s request, we permit withdrawal of the appeal. Accordingly, the appeal is dismissed as withdrawn.
5. In the result, the appeal is dismissed.
Order pronounced in the open court on 13th May, 2022.
Sd/- Sd/-
(G.S. PANNU) (SAKTIJIT DEY)
PRESIDENT JUDICIAL MEMBER
Dated: 13th May, 2022.
RK/-
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asst. Registrar, ITAT, New Delhi
Withdrawal of Appeal: Anita Yadav vs Pr.CIT, C-II – ITA No. 4995/DEL/2019
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