Vijay Kumar & sons, New Delhi V. ACIT, Circle 39(1), New Delhi

ITA 2000/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3789 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 07-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M A BARANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY A NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.2000 /DEL/2019 ASSESSMENT YEAR 2014-15 SHRI VIJAY KUMAR & SONS(HUF), SHOP-2, RA-76, FIRST FLOOR, INDER PURI, NEW DELHI-110012 (PAN: AACHV8639M) VS ACIT, CIRCLE-39(1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI MANOJ KUMAR, CA RESPONDENT BY: SHRI M.A. BARANWAL, SR. DR DATE OF HEARING : 06.11.2020 DATE OF PRONOUNCEMENT : 06.11.2020 ORDER PER G.S. PANNU, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-13, NEW DELHI DATED 15.01.2019 AND PERTAI NS TO ASSESSMENT YEAR 2014-15. 2. THE ASSESSEE, VIDE LETTER DATED 24TH OCTOBER, 20 20 RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL F ILED BY THE ASSESSEE AND ITA 2000/D/2019 2 STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DI SPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER T HE 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. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST O F THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 6 TH NOVEMBER, 2020. SD/- SD/- (SUDHANSHU SRIVASTAVA) ( G.S. PANNU ) JUDICIAL MEMBER VICE PRESIDENT GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR