Nitin Gupta, New Delhi V. Ward 61(2), New Delhi

ITA 1552/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4156 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2014-2015
• Appeal Filed On: 25-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SH. H.S.SIDHU, JUDICIA L MEMBER AND SH. ANADEE NATH MISSHRA, ACCOUNTA NT MEMBER ITA NO. 1994/DEL./2019 ASSESSMENT YEAR : 2015-16 ITA NO. 1552/DEL./2019 ASSESSMENT YEAR: 2014-15 SH. NITIN GUPTA 504, PRAKASHDEEP BUILDING 7, TOLSTOY MARG, CONNOUGHT PLACE, NEW DELHI-110001 PAN : AEOPG8631F (APPELLANT) VS WARD 61(2) NEW DELHI (RESPONDENT) ASSESSEE BY SH. SHAILESH GUPTA, ADV. REVENUE BY MS. RAKHI VIMAL, SR. DR ORDER PER ANADEE NATH MISSHRA, A.M. THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTE D AGAINST THE APPELLATE ORDER OF THE LD. CIT(A)-20, N EW DELHI, DATED 31.01.2019 FOR THE ASSESSMENT YEARS 2015-16 A ND 2014-15. 2. THESE TWO APPEALS ARE DISPOSED OF BY THIS COMMO N ORDER FOR THE SAKE OF CONVENIENCE. DATE OF HEARING 27.10.2020 DATE OF PRONOUNCEMENT 28 . 1 0 .20 20 2 (ITA NO. 1994.D.2019, 1552.D.2019 3. AT THE VERY OUTSET, THE COUNSEL FOR THE ASSESSEE STATED THAT THE APPELLANT HAS MOVED AN APPLICATION TO SETT LE THE DISPUTE UNDER VIVAD SE VISHWAS SCHEME AND IS AWAITI NG FORM NO. 3 TO BE ISSUED BY REVENUE WITH REGARDS TO PAYMENT OF TAX, IN ORDER TO AVAIL THE SCHEME. VIDE LETTER D ATED 26/10/2020, THE LD. COUNSEL FOR THE ASSESSEE HAS IN TIMATED THAT THE ASSESSEE INTENDS TO WITHDRAW THE APPEALS A FTER FOLLOWING NECESSARY PROCEDURES AS ENVISAGED IN THE AFORESAID SCHEME. IN VIEW OF THE FOREGOING AND AFTER DUE CONS IDERATION OF THE MATTER, WE TREAT THESE TWO APPEALS AS WITHDR AWN ON ACCOUNT OF AFORESAID SCHEME, SUBJECT TO SETTLEMENT OF THE DISPUTES IN THE APPEALS, UNDER THE AFORESAID SCHEME . 4. BEFORE WE PART, WE HEREBY CLARIFY BY WAY OF ABUN DANT CAUTION, THAT IF FOR SOME REASON THE DISPUTES UNDER THE TWO APPEALS BEFORE US ARE NOT SETTLED UNDER THE AFORESA ID SCHEME, THEN THE ASSESSEE WILL BE AT LIBERTY TO APPROACH IN COME TAX APPELLATE TRIBUNAL FOR RESTORATION OF EITHER OR BOT H OF THE APPEALS, IN ACCORDANCE WITH LAW. 5. WITH THESE DIRECTIONS, THE APPEALS OF THE ASSESS EE ARE DISMISSED, BEING TREATED AS WITHDRAWN. 6. FOR STATISTICAL PURPOSES, BOTH THE APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH OCTOBER, 2020 . SD/- SD/- (H.S.SIDHU) (AN ADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTAN T MEMBER DATED: 28/10/2020 3 (ITA NO. 1994.D.2019, 1552.D.2019 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 2 7 /10 /2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 2 7 / 10 /20 20 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 2 7 / 1 0 / 2 0 2 0 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 2 8 / 1 0 / 2 0 2 0 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 28/10/2020 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 2 8 / 1 0 / 2 0 2 0 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 29/10/2020 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 29/10/2020 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK