Mukesh Gupta, Ghaziabad V. ITO, Ward-1(4), Ghaziabad

ITA 371/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4398 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 18-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.371/DEL/2019 ASSESSMENT YEAR : 2015-16 MUKTA GUPTA, C/O AKHILESH KUMAR, ADV. 206-207, ANSAL SATYAM, RDC, GHAZIABAD-201002 UTTAR PRADESH PAN-AHGPG4585R VS. ITO, WARD-1(4), C.G.O. COMPLEX-1, PURANI HAPUR CHUNGI GHAZIABAD UTTAR PRADESH-201001 (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. M. BARANWAL, SR. DR DATE OF HEARING : 10.02.2021 DATE OF PRONOUNCEMENT : 10.02.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), GHAZIABAD, DATED 31.10.201 8. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DURING THE COURSE OF VIRTU AL HEARING BEFORE US. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED ITA-371/DEL/2019 2 04.02.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAW AL 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 UNDE R CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO T HIS 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 10 FEBRUARY, 2021. SD/- SD/- (K. NARASIMHA CHARY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT F{X~{T COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR, ITAT, DELHI