Anand Agarwal, New Delhi V. DCIT, Circle- 11(1), New Delhi

ITA 1435/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3048 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 28-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.1435/DEL/2018, A.Y. 2014-15 ITA NO.8976/DEL/2019, A.Y. 2014-15 ANAND AGARWAL, J-15, HAUZ KHAS ENCLAVE, NEW DELHI- 110016 PAN : AADPA8152A VS. DCIT, CIRCLE-11(1), NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. M. BARANWAL, SR. DR DATE OF HEARING : 03.03.2021 DATE OF PRONOUNCEMENT : 03.03.2021 ORDER PER G.S. PANNU, VP : THESE TWO APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2014-15 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-35, NEW DELHI, DAT ED 07.12.2017 AND LEARNED CIT(A)-15, NEW DELHI DATED 26.09.2019 RESPECTIVE LY. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED 0 3.02.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEA L FILED BY ITA NO. 1435/DEL/2018 ITA NO. 8976/DEL/2019 2 HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE R ELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDE R THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SE CTION 5(1) OF THE 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 THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRA WN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 3 MARCH, 2021. SD/- SD/- (KUL BHARAT) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT U||T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI