Subhas Chand Aggarwal, Delhi V. ACIT Circle 55 (1), New Delhi

ITA 1235/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3700 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 15-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: SMC-1 NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.1235/DEL./2019 ASSESSMENT YEAR: 2015-16 SH. SUBHAS CHAND AGGARWAL, FLAT NO. 12, 2 ND FLOOR, SHEEL TARA HOUSE, 4866/24, ANSARI ROAD, DARYAGANJ, NEW DELHI VS. ACIT, CIRCLE-55(1), NEW DELHI PAN : ABEPA9769R (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2015- 16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)- 19, NEW DELHI, DATED 31.01.2019. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE HIS LETTER DATED APPELLANT BY NONE RESPONDENT BY SH. R.K. GUPTA, SR.DR DATE OF HEARING 07.06.2021 DATE OF PRONOUNCEMENT 07.06.2021 2 ITA NO.1235/DEL/2019 12.04.2021 RECEIVED THROUGH EMAIL, HAS REQUESTED FO R WITHDRAWAL OF THE APPEAL AND STATED THAT HE HAS OPTED TO SETTL E THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 202 0. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF TH E DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 7TH JUNE, 2021. SD/- SD/- (KUL BHARAT) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 7 TH JUNE, 2021. RK/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI