Vijay Mittal, Delhi V. ITO ward 37(4), New Delhi

ITA 1947/DEL/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2573 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 05-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY KATARIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.1947/DEL/2019 Assessment Year 2014-15 Vijay Mittal, D-47, Ground Floor, Shubham Enclave, Panchim Vihar, Delhi. v. ITO, Ward-37(4), New Delhi. TAN/PAN: AAGPA1105Q (Appellant) (Respondent) Appellant by: None Respondent by: Shri Vijay Kataria, Sr.DR Date of hearing: 11 05 2022 Date of pronouncement: 11 05 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The c apt io ne d ap p eal ha s be en f i le d at th e i ns ta nc e o f the ass es se e a ga in st t he or der of t he Co mmi s si on er of Inc o me Ta x (Ap pe al s) -X III , Ne w De lh i da ted 21. 01. 20 19 pas se d un der Sec ti on 14 3(3 ) of t he In co me Ta x Ac t, 1 96 1 ( the A ct ). 2. The ca pt io ne d a ss ess ee ha s s ou gh t to wit hd ra w t he a ppe al lis te d a bo ve o n t he gr ou nd th at a sse ss ee ha s o pt ed to a va il be nef it s of ‘Viv ad se V is h was Sc he me , 20 20 ’ (V SV ). A s pe r l ett er d at ed 21. 04 .2 02 2 f i le d b y a ss es se e, it i s su b mitt ed t ha t a ss es s ee do es n ot see k to pur su e th e sai d ap pe al o wi ng t o ex erc is e of opt io n f or ava il in g V S V S ch e me an d co nse qu e ntl y r eq ue st ed th at as ses se e’ s app li ca ti on f o r wi th dra wa l of ap pe al ma y pl ea se be g ra nt e d. I.T.A. No.1947/Del/2019 2 3. The ld . De pa rt me n tal Re pre se nt at ive f or the Re venu e st ate d tha t he ha s no ob je cti on t o w it hd ra w t he a pp eal in t he c ir cu mst an ce s nar ra te d o n be ha lf of th e as ses se e. 4. In t he l ig ht of wri tt en r eq ue st mad e o n beh alf of th e ca pt i one d par t y, th e a pp eal is dis mi ss ed a s w it hd raw n. Ho we ver , i n the e ve nt , the as se ss ee f a ils t o a vai l t he be nef i t of VS V S ch eme f o r an y b o na fid e r eas on s, th en t he a ss es see co nc er ned wi ll be a t libe rt y to see k res to ra tio n of o rig i nal ap pe al f or hea ri ng b ef or e IT AT in acc or da nce wit h la w. 5. In t he re su lt , t he c a pti on ed ap pe al of t he As sesse e i s d is m iss ed as wi th dr aw n. Order pronounced in the open Court on 11/05/2022. Sd/- Sd/- [SAKTIJIT DEY] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /05/2022 Prabhat