This case pertains to the assessment year 2014-15, where the appellant, Smt. Harsh Kumari, residing at 40, Anand Lok, New Delhi, filed an appeal against the Income-tax Officer, Ward 53(5), New Delhi, based at Civic Centre, New Delhi. The case was filed on February 6, 2019, and the order was pronounced on May 28, 2021. The appeal was directed against the order of the learned Commissioner of Income Tax (Appeals)-15, New Delhi, dated January 2, 2019.
The case was presented before the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘A’, New Delhi, through video conferencing. The panel consisted of Shri G.S. Pannu, Vice President, and Shri Amit Shukla, Judicial Member. The appeal was listed as ITA No. 882/Del/2019 for the assessment year 2014-15.
At the time of the virtual hearing on May 28, 2021, none appeared on behalf of the appellant, Harsh Kumari. However, a letter dated March 30, 2021, was received by email, in which the counsel for the appellant requested the withdrawal of the appeal. The letter stated that the appellant opted to settle the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was also filed to this effect.
The learned Senior Departmental Representative (DR), Shri Mahesh Thakur, had no objection to the withdrawal of the appeal. In light of this, the tribunal accepted the request for withdrawal of the appeal.
The final judgment stated that the appeal of the assessee, Harsh Kumari, was dismissed as withdrawn. The decision was announced at the conclusion of the virtual hearing on May 28, 2021.
The order was signed and pronounced by both members of the tribunal:
The official copy of the order was forwarded to:
By the Order of Assistant Registrar, ITAT, Delhi
ITA 882/DEL/2019: Harsh Kumari vs. ITO, Ward 53(5), New Delhi – Case Filed Due to Tax Arrears
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