Ritu Tayal, New Delhi V. ITO, Ward-60(1), New Delhi

ITA 15/DEL/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 5538 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Appeal Filed On: 01-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 2; 143(3)

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER A N D SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through Video Conferencing) ITA. No. 15/Del/2019 (Assessment Year: 2015-16) Smt. Ritu Tayal, C/o. Kumar Piyush & Co., C – 5, LGF, Lajpat Nagar – III, New Delhi – 110 024. PAN: AADPT8002C Vs. Income Tax Officer, Circle : 60 (1), New Delhi. (Appellant) (Respondent) Assessee by : N o n e; Department by: Shri Atiq Ahmed, Sr. D. R.; Date of Hearing : 27/12/2021 Date of pronouncement : 27/12/2021 O R D E R PER N. K. CHOUDHRY, J. M. 1. This appeal has been preferred by the Assessee against the impugned order dated 16.11.2018 passed by the ld. Commissioner of Income Tax (Appeals)–19, New Delhi (hereinafter referred to as ld. Commissioner) under Section 143(3) of the Income Tax Act, 1961 (the Act) for assessment year 2015-16. 2. The Assessee has preferred the instant application under consideration for withdrawal of the appeal. 3. Nobody appeared on behalf of the Assessee. During the course of hearing, it was submitted that since the Assessee has availed the immunity scheme i.e; Vivad Se Vishwas under The Direct Tax Vivad se Page | 2 Vishwas Act, 2020 and the Income Tax Department has issued Form No. 5 in response to the application filed by the Assessee under the scheme, therefore the appeal of the Assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future. 4. The Ld. DR raised no objection, if the appeal of the Assessee is allowed to be dismissed as withdrawn. 5. Having heard the parties and perused the application for withdrawal of the appeal and Form-5 dated 18 th of December, 2020 (Copy already on record) issued by the Department, considering the facts and circumstances, the appeal of Assessee is liable to be dismissed as withdrawn with liberty as prayed for in accordance of law, hence ordered accordingly. 6. In the result, instant appeal of the Assessee stand dismissed as withdrawn. Order pronounced in the open court on : 27/12/2021. Sd/- Sd/- ( ANIL CHATURVEDI ) ( N. K. CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 27/12/2021. *MEHTA* Copy forwarded to : 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) Page | 3 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 27.12.2021 Date on which the typed draft is placed before the dictating member 27.12.2021 Date on which the typed draft is placed before the other member 27.12.2021 Date on which the approved draft comes to the Sr. PS/ PS 27.12.2021 Date on which the fair order is placed before the dictating member for pronouncement 27.12.2021 Date on which the fair order comes back to the Sr. PS/ PS 27.12.2021 Date on which the final order is uploaded on the website of ITAT 27.12.2021 date on which the file goes to the Bench Clerk 27.12.2021 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order