Rajesh Bhatia, Faridabad V. DCIT, Circle- 71(1), New Delhi

ITA 2527/DEL/2019

AI Insights

The case involves an appeal filed by Rajesh Bhatia against the order of the Commissioner of Income Tax (Appeals) - 8, New Delhi, concerning the assessment year 2014-15. The appeal was filed in the Income Tax Appellate Tribunal Delhi Bench. However, the appellant's counsel sought to withdraw the appeal, citing the appellant's decision to opt for the 'Vivad se Vishwas Scheme, 2020' (VSV), which is a scheme aimed at resolving pending tax disputes. The tribunal acknowledged the request for withdrawal and dismissed the appeal accordingly, with provisions for restoration if the appellant does not benefit from the VSV scheme.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121641 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 21-02-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 21-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER आयकर अपील सं./I.T. A. No.2527/Del/2019 ( नधा रण वष / Assess ment Yea r : 2014-15) R a j e s h B h a t ia C / o . D e v R a j Sh a r m a , A d v o c a t e T A - 3 2 7 , 2 n d Fl o o r , T u g h la k a b a d E x tn . N e w D e l h i - 1 1 0 0 1 9 बनाम/ V s . D C I T C ir c l e – 7 1 ( 1 ) N e w D e l h i थायी लेखा सं. /जीआइआर सं. / P A N / G I R N o . A F H P B 6 9 6 4 Q (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Sh. Devraj Sharma, Advocate यथ क ओर से / Respondent by : Ms. Beenu, Sr. DR स ु नवाई क तार ख / D a t e o f H e a r i n g 22.02.2023 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t 22.02.2023 आदेश/O R D E R PER PRADIP KUMAR KEDIA, AM: T h e c a p tio n e d a p p e a l h a s b e e n f ile d a t th e i n s ta n c e o f th e a ss e s se e a g a in st th e o r d e r o f th e C o m m i s s io n e r o f I n c o m e T a x ( A p p e a ls ) - 8 , N e w D e l h i ( ‘ C I T ( A ) ’ in s h o r t) , d a te d 2 2 .0 9 . 2 0 1 7 c o nc e r n i n g A Y 2 0 1 4 - 1 5 . 2 . T h e c o u n s e l f o r t h e a s se ss e e h a s s o u g h t t o w it h dr a w th e a p p e a l li st e d a b o v e o n th e g r o u n d th a t a s se s se e h a s o p t e d to a v a il b e n e f its o f ‘ V i v a d s e V i sh w a s Sc h e m e , 2 0 2 0 ’ ( V S V ) . A s p e r l e t te r d a t e d 2 2.0 2 .2 0 2 3 f i le d b y C o u n se l f o r t h e a s se s se e , it i s su b m i tte d th a t a s sess e e d o e s n o t se e k to p u r su e th e sa i d a p p e a l o w i n g t o e x e r c is e o f o p ti o n f o r a v a i li n g V SV Sc h e m e a n d c o n se q u e n t l y r e q u e st e d th a t a p p l ic a t io n f o r w i th d r a w a l o f a p p e a l m a y p le a s e b e g r a n te d . 3 . T h e ld . D e p a r t m e n ta l R e p r e se n t a t iv e f o r th e R e v en u e st a te d th a t h e h a s n o o b je c t io n to w ith d r a w t h e a p p e a l in t h e c ir cu m s ta n c e s n a r r a te d o n b e h a lf o f th e a s se ss e e . 4 . I n t h e li g h t o f r e q u e s ts m a d e o n b e h a lf o f th e ca p t io n e d p a r t y, th e a p p e a l i s d i s m is se d a s w it h d r a w n . H o w e v e r , in th e ev e n t , t h e a s se ss e e f a il s to a v a i l th e b e n e f i t o f V SV S c h e m e f o r a n y b o n a f id e r e a s o n s, t h e n th e a ss e s se e c o n c e r n e d w il l b e a t l ib e r t y t o se e k r e s tor a t io n o f o r i g i n a l a p p e a l f o r h e a r in g b e f o r e I T A T i n a c c o r d a n c e w it h la w . 5 . I n th e r e s u l t, t h e c a p ti o n e d a p p e a l i s d i s m is se d a s w i th d r a w n . Sd/- Sd/- (YOG ESH KUMAR US) ( PRADIP KUM AR KE DIA) JUDI CIAL ME MBER ACCOUNT ANT ME MBER Dated: /02/2023 *Neha, Sr. Private Secretary* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI This Order pronounced on 22/02/2023