Sanjeev Kumar Gupta, New Delhi V. DCIT, Circle- 1, Ghaziabad

ITA 3436/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1851 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 22-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI SMC-1 BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI O.P.KANT, ACCOUNTANT MEMBER ITA NO.3436/DEL/2019 ASSESSMENT YEAR : 2015-16 SANJEEV KUMAR GUPTA, C/O-MALHOTRA RAJESH & ASSOCIATES, CAS, 506, MERCANTILE HOUSE 15, K.G.MARG, NEW DELHI-110001. PAN-ADCPG4763D VS DCIT, CIRCLE-1, GHAZIABAD. APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SH. R. K. GUPTA, SR.DR DATE OF HEARING 29.06.2021 DATE OF PRONOUNCEMENT 29.06.2021 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), GHAZI ABAD DATED 28.02.2019. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF VIRTUAL HEARING BEFORE US. THE LD. COUNSEL FOR THE ASSESSE E, VIDE ITS LETTER DATED NIL, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITH DRAWAL OF THE APPEAL FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIF ICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020 HAS ALSO BEEN FILED. ITA NO. 3436/DEL/2019 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE 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 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN.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 29 TH JUNE, 2021. SD/- SD/- (O.P.KANT) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIA L MEMBER *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI