Anurag Sharma, Delhi V. ACIT, Circle- 35(1), New Delhi

ITA 1878/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2722 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 16-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

1 ITA NO. 1878/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL ME MBER AND DR. B. R. R. KUMAR, ACC OUNTANT MEMBER I.T.A. NO. 1878/DEL/20 18 (A.Y 2014-15) (THROUGH VIDEO CON FERENCING) ANURAG SHARMA 1590, MADARSA ROAD, KASHMERE GATE, NEW DELHI AASPS8137N (APPELLANT) VS ACIT CIRCLE-35(1) NEW DELHI (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER DATED 14.12.2017 PASSED BY CIT(A)-12, NEW DELHI FOR ASSESSMENT YEAR 2014-15. 2. BEFORE US, THE ASSESSEE HAS FILED APPLICATION D ATED 29.01.2021 WHEREIN THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS INTERES TED TO RESOLVE THE PENDING ISSUE THROUGH DIRECT TAX VIVAD SE VISHWASH SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2. THE APPLICAT ION FURTHER STATES THAT FORM NO. 3 HAS ALSO BEEN ISSUED. APPELLANT BY SH. SANJAY NATH, CA RESPONDENT BY SH. V. K. KATARIA, SR. DR DATE OF HEARING 18.02.2021 DATE OF PRONOUNCEMENT 18.02.2021 2 ITA NO. 1878/DEL/2018 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARR EARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUN AL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER DIRECTIONS T HE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18TH D AY OF FEBRUARY, 2021 IN PRESENCE OF BOTH THE PARTIES. SD/- SD/- (B. R. R. KUMAR) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 18/02/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI