ITO, New Delhi V. Sh. Ashok Kumar Jain, New Delhi

ITA 1285/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8519 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 03-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: A NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.1285/DEL./2017 ASSESSMENT YEAR: 2013-14 ITO, WARD-33(1), NEW DELHI VS. SH. ASHOK KUMAR JAIN, D-132, ANAND NIKETAN, NEW DELHI PAN :AAFPJ2464A (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THE PRESENT APPEAL BY REVENUE IS DIRECTED AGAINST O RDER DATED 16.12.2016 PASSED BY LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-11, NEW DELHI, PERTAINING TO ASSESSMENT Y EAR 2013-14. 2. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSESSE E HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL AS THE ASSES SEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS F OR THE ASSESSMENT YEAR UNDER CONSIDERATION, UNDER THE VIVAD SE VISHWAS SCHEME, 2020. SHE FURTHER SUBMITTED THAT THE ASSESSEE HAS RECEIVED FORM APPELLANT BY SHRI ASHOK GAUTAM, SR.DR RESPONDENT BY MS. ANKANSHA DAWAR, CA DATE OF HEARING 25.03.2021 DATE OF PRONOUNCEMENT 25.03.2021 2 ITA NO.1285/DEL./2017 NO. 3 ISSUED BY THE RESPECTIVE PRINCIPAL COMMISSION ER OF INCOME TAX, WHICH IS PLACED ON RECORD. SHE, THEREFORE, SEE KS PERMISSION TO TREAT THE APPEAL AS DEEMED TO BE WITHDRAWN UNDER THE PROVISIONS OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020. 3. WE HAVE HEARD LEARNED REPRESENTATIVE OF BOTH THE P ARTIES THROUGH VIDEO CONFERENCING AND HAVE PERUSED FORM NO . 3 ISSUED BY INCOME-TAX DEPARTMENT WITH REFERENCE TO PRESENT APPEAL. FOR READY REFERENCE, SECTION 4(2) OF THE DIRECT TAX VIVA D SE VISHWAS ACT (SUPRA) READS AS UNDER: 4. (1) . (2) UPON THE FILING THE DECLARATION, ANY APPEAL PEN DING BEFORE THE INCOME-TAX APPELLATE TRIBUNAL OR COMMISSIONER (APPE ALS), IN RESPECT OF THE DISPUTED INCOME OR DISPUTED INTEREST OR DISP UTED PENALTY OR DISPUTED FEE AND TAX ARREARS SHALL BE DEEMED TO HAV E BEEN WITHDRAWN FROM THE DATE ON WHICH CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 IS ISSUED BY THE DESIGNATED AUTHORITY. 4. IN VIEW OF THE ABOVE, AS THE FORM NO. 3 HAS BEEN I SSUED IN THE CASE OF THE ASSESSEE, THE APPEAL OF THE REVENUE IS DEEMED TO BE WITHDRAWN. HENCE, THE APPEAL OF REVENUE IS DISMI SSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (BHAVNESH SAINI) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25 TH MARCH, 2021. RK/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI