Kiran Devi Jhawar, Faridabad V. ITO, Ward-1, Faridabad

ITA 1192/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5716 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 18-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KUMAR PADMAPANI BORA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI (Convened through Virtual Court) BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I. T. A. No. 1192/ Del / 2018 ( िनधा榁रण िनधा榁रणिनधा榁रण िनधा榁रण वष榁 वष榁वष榁 वष榁 / As s e ss me nt Ye ar : 2014- 15) K i r an D e v i J h aw a r 19 1, M IG H ous i ng Bo ar d Co l o ny , S e ct o r - 10 , F ar id a b a d - 1 2 10 0 6 बनाम बनामबनाम बनाम/ V s . IT O Wa r d - 1 F ar id ab ad लेख सं./ज आइआर सं./P A N / G IR N o . : A C P PJ 9 4 1 5 P (अपीलाथ牸 /Appellant) . . ( 灹瀄यथ牸 / Respondent) अपीलाथ牸 ओर से /Appellant by : Shri A. K. Singhal, CA 灹瀄यथ牸 क琉 ओर से / Respondent by : Shri Kumar Padmapani Bora, SR. DR सुनवाई क琉 तारीख / D a te o f H e a r i ng 23/12/2021 घोषणा क琉 तारीख /D a t e o f P r o n o u nc e me n t 23 /12/2021 आदेश/O R D E R PER PRADIP KUMAR KEDIA, AM: T he c a p t i on e d a pp e al h as b ee n fi l e d a t t he i ns t a n c e o f t he a s s es s e e a ga in s t t he or de r o f th e Co m mi s s i on e r o f In c o m e T a x (A p pe a l s ), F ar id a b ad ( ‘C I T (A ) ’ i n s h or t ) , da t e d 0 5.0 2. 2 01 7 ar is i n g i n t he a s s es s me n t o rd e r d a t e d 2 9 . 12. 20 1 6 p a s s ed b y t h e A s s ess i ng O ff ic e r (A O ) u nd e r s . 143 ( 3) o f t h e In co me T a x A c t, 1 96 1 ( th e A c t ) c on c e r n i n g A Y 2 014 -1 5. 2. T he c a pt io n e d a s s e s s ee ha s s o u gh t t o w it hd r aw t he a pp e a l l i st e d a b o v e o n th e gro u n d th a t a s s es s e e h a s op t e d t o a v a i l b e n e fi t s o f ‘V i va d s e V i s h w as S c he me, 2 02 0 ’ (V S V ). A s p er l et t er da t ed 23 . 1 2. 2 02 1 fi l e d b y as s e s s ee , i t i s s ub m it t ed t ha t a s s e ss e e d oe s n o t s e ek t o pu rs u e t h e s a id ap p e a l o w i ng t o e x e rc is e o f o p ti on for a va il i n g V S V S c he me a n d c o n se q u e nt l y r e q u e st e d t h a t as s e s s e e’ s a pp l i ca t i o n fo r w i t h dra w a l o f ap p e a l m a y pl ea s e b e g r a nt e d. 3. T he l d. D e pa r t me n t al R e p r es e n t a t i ve fo r t he R e v enu e s t a t e d t ha t h e h as no ob j ec t i o n t o w it h d r a w t h e a pp e al s i n t h e c ir cu ms t a n c e s na rr a te d o n be h al f o f t h e a s s ess e e. 4. In t he l ig h t o f w r it t en r eq ue s ts ma de o n be ha l f o f t he c ap ti on e d A s s e s s ee , t he a ppe al i s di s mi s s e d a s w it hd ra w n . H ow e ver , i n t he e v e nt , t h e as s e s s ee fa il s t o a va i l t h e b e n e fi t o f V S V S c he m e fo r an y bo na f id e r ea s o n s, t h e n t he a s s es s e e c o n ce r n e d w i l l be at l ib er t y t o s e e k r es t o ra t i o n o f or i g in al a p p eal fo r h e a ri ng b e fo r e IT A T i n a cc ord an ce w i t h l aw . 5. In th e re s ul t , t he ca pt i on e d a pp e al i s d i s m is s e d a s w i t hdr a w n. Sd/- Sd/- (C.N. PRASA D) (PRADI P KUMA R KEDI A) JUDI CI AL M EMBER ACCOUN TANT M EM BER Dated: 23/12/2021 *Neha* This Order pronounced on 23/12/2021 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 23.12.2021 Date on which the typed draft is placed before the dictating Member 23.12.2021 Date on which the typed draft is placed before the Other Member 23.12.2021 Date on which the approved draft comes to the Sr. PS/PS 23.12.2021 Date on which the fair order is placed before the Dictating Member for pronouncement 23.12.2021 Date on which the fair order comes back to the Sr. PS/PS 23.12.2021 Date on which the final order is uploaded on the website of ITAT 23.12.2021 Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk