Suman Gupta, New Delhi V. ACIT, Circle-38(1), New Delhi

ITA 3778/DEL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2659 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 30-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: FARHAT KHAN
• Assessee Lawyers: VIKAS GUPTA
• Section: 5(2)

Judgement Text

1 ITA NO. 3778/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-2 NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A. NO. 3778/DEL/20 19 (A.Y 2015-16) (THROUGH VIDEO CON FERENCING) SUMAN GUPTA B-8, PARVANA VIHAR, SECTOR-9, ROHINI, DELHI AHRPG4843M (APPELLANT) VS ACIT CIRCLE-38(1) CIVIC CENTRE, DELHI (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDE R DATED 12.02.2019 PASSED BY CIT(A)-13, NEW DELHI FOR ASSESSMENT YEAR 2015-16. 2. BEFORE US, THE LD. AR SUBMITTED THAT THE ASSESS EE MOVED AN APPLICATION TO RESOLVE THE PENDING ISSUE THROUGH DIRECT TAX VI VAD SE VISHWAS SCHEME (VSV) ACT, 2020. THE ASSESSEE FILED DECLARATION FOR M NO. 1 & 2. AS PER THE APPLICATION DATED 22.02.2021 FILED BY THE ASSESSEE, THE LD. AR SUBMITTED THAT THE FORM NO. 5 DATED 17.02.2021 (ORDER FOR FULL AND FINAL SETTLEMENT OF TAX ARREAR U/S 5(2) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020) FROM THE CONCERNED AUTHORITY WAS ALSO RECEIVED BY THE ASSESS EE. APPELLANT BY SH. VIKAS GUPTA, CA RESPONDENT BY MR. FARHAT KHAN, SR. DR DATE OF HEARING 22.02.2021 DATE OF PRONOUNCEMENT 22.02.2021 2 ITA NO. 3778/DEL/2019 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN. THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 22ND DAY OF FEBRUARY, 2021. SD/- SD/- (N. K. BILLAIYA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 22/02/2021 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. 3778/DEL/2019