Sumit Gupta, New Delhi V. JCIT, Ward-1(3)(1) International Taxation, New Delhi

ITA 329/DEL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8577 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 17-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 329/DEL/2020, A.Y . 2007-08 M/S. SUMIT GUPTA VS. JCIT, C/O. ADV. NAGESH KUMAR BEHL, WARD-1(3)(1), 14/11, SHAKTI NAGAR INTERNATIONAL TAXATION NEW DELHI NEW DELHI PAN : ACIPG7161J (APPELLANT) (RESPONDENT) APPELLANT BY RESPONDENT BY : NONE : SH. M. BARANWAL, SR.DR DATE OF HEARING : 25.03.2021 DATE OF PRONOUNCEMENT : 25.03.2021 ORDER PER G.S. PANNU, VP : NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HE ARING. THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2007-08 IS DI RECTED AGAINST THE ORDER OF LEARNED CIT(A)-42, NEW DELHI, DATED 21.11 .2019. ITA-329/DEL/2020 2 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED 1 6.03.2021, RECEIVED BY HAND, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATIN G TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE V IVAD 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. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRA WN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 25 MARCH, 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT *BINITA* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI ITA-329/DEL/2020 3 DRAFT DICTATED 25 .0 3 .2021 DRAFT PLACED BEFORE AUTHOR 25 .0 3 .2021 APPROVED DRAFT COMES TO THE SR.PS/ PS ORDER SIGNED AND PRONOUNCED ON DATE OF UPLOADING ON THE WEBSITE F ILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.