Sanjay Gupta, New Delhi V. ACIT Circle-14(1), New Delhi

ITA 2229/DEL/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0600 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 12-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 2225, 2228, 2229, 2230 & 2231/Del/2019 (for Assessment Years : 2010-11, 2013-14, 2014-15, 2015-16 & 2016-17) Sanjay Gupta 34, Daksineshwar, 10, Hailey Road, New Delhi PAN No. AAKPG 3983 A Vs. ACIT Circle – 14(1) New Delhi (APPELLANT) (RESPONDENT) Assessee by Shri Deepesh Garg, Adv. Revenue by Shri H. K. Choudhary, CIT-DR Date of hearing: 04.08.2022 Date of Pronouncement: 04.08.2022 ORDER PER ANIL CHATURVEDI, AM : These five appeals filed by the assessee are directed against the orders dated 24.01.2019 & 07.02.2019 passed by the Commissioner of Income Tax (Appeals)-5, New Delhi relating to Assessment Years : 2010-11, 2013-14, 2014-15, 2015-16 & 2016-17. 2. At the outset, the authorized representative vide letter dated 04.08.2022 stated that assessee wants to withdraw the appeals in 2 ITA Nos. 2225 of 2019, 2228 of 2019, 2229 of 2014 and ITA No. 2231 of 2019 and therefore the withdrawal of appeal be allowed. 3. Learned DR has no objection to the withdrawal of appeal. 4. We have heard the rival submission and perused the material on record. In view of the aforesaid request of Ld. A.R. the appeals of the assessee are dismissed as withdrawn. Now we take up ITA No.2230/Del/2019 for A.Y. 2015-16 : 5. Before us, assessee has moved an application dated 03.09.2021 wherein assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form- 1) and undertaking (Form-2) Scheme and department had issued Form No. – 3. The assessee, therefore, seeks to withdraw the appeal, to which the Revenue has no objection. 6. After considering the request made by the assessee, we dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. With these directions, appeal of the assessee is dismissed as withdrawn. 3 7. In the result, appeal of the assessee is dismissed. 8. In the combined result, all the appeals of the assessee are dismissed. Order pronounced in the open court on 04.08.2022, immediately after conclusion of the hearing of the matter in virtual mode. Sd/- Sd/- (ANUBHAV SHARMA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 04.08.2022 PY* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI