Babu Ram , Ghaziabad V. ACIT Circle-63(1), New Delhi

ITA 1720/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4835 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 01-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY , JUDICIAL MEMBER ITA NO. 1720/DEL/2019 ASSESSMENT YEAR : 2015-16 BABU RAM AGGARWAL, 25, MINAL APARTMENT, FM-I, MAIN GT ROAD, RAJINDER NAGAR, GHAZIABAD (PAN: AAAPA5003F) VS. ACIT, CIRCLE 63(1), NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. M. BARANWAL, SR. DR. DATE OF HEARING : 10.02.2021 DATE OF PRONOUNCEMENT : 10.02.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-38, NEW DELHI. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE US AT THE TIME OF VIRTUAL HEARING. HOWEVER, THE ASSESSEES A.R. VIDE HIS EMAIL DATED 2 30.1.2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILE D BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE TH E DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERA TION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDE R SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FIL ED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF TH E ASSESSEE FOR WITHDRAWAL OF THE AFORESAID APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISM ISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 10 FEBRUARY, 2021. SD/- SD/- ( K. NARASIMHA CHARY ) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SRB COPY FORWARDED TO: - 1. APPELLANT . 2. RESPONDENT. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR 3