Sushil Gupta, Delhi V. ITO, Ward- 61(3), New Delhi

ITA 3258/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6896 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 15-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI SMC-2 BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.3258/DEL/2019 ASSESSMENT YEAR : 2015-16 SUSHIL GUPTA, E-16, NAVEEN SHAHDRA, DELHI-110032. PAN-AAGPG5984R VS ITO, WARD-61(3) NEW DELHI. APPELLANT RESPONDENT APPELLANT BY APPLICANTS APPLICATION (ON RECORD) RESPONDENT BY SH. R.K.GUPTA, SR. DR DATE OF HEARING 08.04.2021 DATE OF PRONOUNCEMENT 08.04.2021 ORDER PER KUL BHARAT, JM : THIS APPEAL FILED BY THE ASSESSEE FOR THE ASSESSMEN T YEAR 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-38, NE W DELHI DATED 21.02.2019. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER D ATED 10.02.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DI SPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA NO. 3258/DEL/2019 4. IN VIEW OF THE ABOVE, I ACCEPT THE REQUEST OF TH E ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIRT UAL HEARING ON 08 TH APRIL, 2021. SD/- (KUL BHARAT) JUDICIAL MEMBER * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI