Divya Kumar Agarwal(HUF), New Delhi V. ACIT, Ceentral circle-19, New Delhi

ITA 2351/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2638 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 05-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.2351/DEL/2018 ASSESSMENT YEAR : 2014-15 DIVYA KUMAR AGARWAL (HUF) A-58, MADHUBAN, PREET VIHAR, NEW DELHI-110092 PAN : AAGHD 4583 B VS. ACIT CENTRAL CIRCLE -19 NEW DELHI (APPELLANT) (RESPONDENT) A SSESSEE BY SHRI LALIT MOHAN, C.A. RE VENUE BY MS. NIDHI SRIVASTAVA, CIT - DR DATE OF HEARING: 22 /0 2 /202 1 DATE OF PRONOUNCEMENT: 22 /0 2 /202 1 ORDER PER ANIL CHATURVEDI, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 16.03.2018 OF THE COMMISSIONER OF INCOME TAX (APPEALS)- 27, NEW DELHI RELATING TO ASSESSMENT YEAR 2014-15. 2. BEFORE US, ASSESSEE HAS MOVED AN APPLICATION DATED 20.02.2021 WHEREIN THE ASSESSEE HAS STATED THAT IT HAS OPTED FOR VIVAD SE VISHWAS (VSV) 2020 AND HAS FILED THE DECLARATION (FORM- ITA NO. 2843/DEL/2017 PRIMUS BUILDWELL (P) LTD. VS. DCIT A.Y. 2010-11 2 1) AND UNDERTAKING (FORM-2) SCHEME AND DEPARTMENT HAD ISSUED FORM-3 AND HAD REQUESTED TO ALLOW THE WITHDRAWAL OF APPEAL. 3. AFTER CONSIDERING THE REQUEST MADE BY THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID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 WITH THESE DIRECTIONS, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.02.2021, IMMEDIATELY AFTER CONCLUSION OF THE HEARING OF THE MATTER IN VIRTUAL MODE. SD/- SD/- (SUDHANSHU SRIVASTAVA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:- 22.02.2021 *PRITI YADAV, SR.PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI