Rajiv Kumar Chawla, Delhi V. PrCIT(Central)-19, New Delhi

ITA 2952/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7829 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 26-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

1 ITA NO.2952/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A. NO.2952/DEL/201 8 (A.Y 2014-15) (THROUGH VIDEO CON FERENCING) RAJIV KUMAR CHAWLA X/371, GALI NO. 6, MOHALLA RAM NAGAR, GANDHI NAGAR, NEW DELHI 110031 AACPC1874C (APPELLANT) VS PR. CIT (CENTRAL) - 19 VIKASH BHAWAN, ITO, NEW DELHI 01 (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER DATED 23/03/2018 PASSED BY PRINCIPAL COMMISSIONER OF INCO ME TAX, DELHI-19, NEW DELHI FOR ASSESSMENT YEAR 2014-15. 2. BEFORE US, THE ASSESSEE HAS MOVED AN APPLICATIO N DATED 18/01/2021, WHERE IN IT IS SUBMITTED THAT THE ASSES SEE HAS FILED FORM NO. 1 & 2 IN THE DIRECT TAX VIVAD SE VISHWAS H SCHEME (VSV) ACT, 2020 AND HAS RECEIVED FORM NO. 3 FROM TH E DEPARTMENT. THE ASSESSEE, THEREFORE, SEEKS TO WITHDRAW THE APPE AL TO WHICH REVENUE HAS NO OBJECTION. APPELLANT BY SH. ANANYA KAPOOR, ADV RESPONDENT BY SMT. SUSHMA SINGH, CIT DR DATE OF HEARING 20.01.2021 DATE OF PRONOUNCEMENT 20.01.2021 2 ITA NO.2952/DEL/2018 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISP UTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMENT YEAR IS NO T ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSE E SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER IS PRONOUNCED IN THE OPEN COURT IN PRESENCE O F BOTH THE PARTIES ON THIS 20 TH DAY OF JANUARY, 2021. SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 20/01/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO.2952/DEL/2018