Alok Jain, New Delhi V. ACIT, Circle-59(1), New Delhi

ITA 1675/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4416 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 28-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH DAHIYA SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE BEFORE BEFORE BEFORE JUSTICE P.P. BHATT, HONBLE PRESIDENT AND JUSTICE P.P. BHATT, HONBLE PRESIDENT AND JUSTICE P.P. BHATT, HONBLE PRESIDENT AND JUSTICE P.P. BHATT, HONBLE PRESIDENT AND SHRI G.S. PANNU, HONBLE VICE PRESIDENT SHRI G.S. PANNU, HONBLE VICE PRESIDENT SHRI G.S. PANNU, HONBLE VICE PRESIDENT SHRI G.S. PANNU, HONBLE VICE PRESIDENT ITA NO. ITA NO. ITA NO. ITA NO. 1675 1675 1675 1675 /DEL/201 /DEL/201 /DEL/201 /DEL/201 9 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 1 11 1 4 44 4 - -- - 15 1515 15 SHRI ALOK J SHRI ALOK J SHRI ALOK J SHRI ALOK J AIN, AIN, AIN, AIN, B BB B- -- -13, SWASTHYA VIHAR, 13, SWASTHYA VIHAR, 13, SWASTHYA VIHAR, 13, SWASTHYA VIHAR, DELHI DELHI DELHI DELHI 110 092. 110 092. 110 092. 110 092. PAN : AFBPJ4431Q. PAN : AFBPJ4431Q. PAN : AFBPJ4431Q. PAN : AFBPJ4431Q. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -59(1), VIKAS BHAWAN, 59(1), VIKAS BHAWAN, 59(1), VIKAS BHAWAN, 59(1), VIKAS BHAWAN, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 002. 110 002. 110 002. 110 002. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A KARSH GARG, ADVOCATE. RESPONDENT BY : SHRI JAGDISH SINGH DAHIYA, SENIOR DR. DATE OF HEARING : 23 2323 23.10.2020 .10.2020 .10.2020 .10.2020 DATE OF PRONOUNCEMENT : 23 2323 23.10 .10.10 .10.2020 .2020 .2020 .2020 ORDER ORDER ORDER ORDER THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2014-15 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-19, NE W DELHI DATED 10 TH JANUARY, 2019. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE LETTE R DATED 19 TH OCTOBER, 2020 RECEIVED THROUGH EMAIL HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT TH E ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARR EARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER S ECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-1675/DEL/2019 2 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 ANNOUNCED IN THE PRESENCE OF BOT H THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 23 RD OCTOBER, 2020. SD/- SD/- ( (( ( G.S. PANNU G.S. PANNU G.S. PANNU G.S. PANNU ) )) ) (JUSTICE P.P. BHATT (JUSTICE P.P. BHATT (JUSTICE P.P. BHATT (JUSTICE P.P. BHATT ) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI ALOK JAIN, B SHRI ALOK JAIN, B SHRI ALOK JAIN, B SHRI ALOK JAIN, B- -- -13, SWASTHYA VIHAR, 13, SWASTHYA VIHAR, 13, SWASTHYA VIHAR, 13, SWASTHYA VIHAR, DELHI DELHI DELHI DELHI 110 092. 110 092. 110 092. 110 092. 2. RESPONDENT : ASSISTANT COMMIS ASSISTANT COMMIS ASSISTANT COMMIS ASSISTANT COMMISSIONER OF INCOME TAX, SIONER OF INCOME TAX, SIONER OF INCOME TAX, SIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -59(1), VIKAS BHAWAN, NEW DELHI 59(1), VIKAS BHAWAN, NEW DELHI 59(1), VIKAS BHAWAN, NEW DELHI 59(1), VIKAS BHAWAN, NEW DELHI 110 002. 110 002. 110 002. 110 002. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR