V Square Development Company Pvt. Ltd., New Delhi V. ITO, Ward- 26(1), New Delhi

ITA 3788/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9676 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 20-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “F”: NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 3788/Del/2018 (Assessment Year : 2014-15) V Square Development Company Pvt. Ltd., 3 – E, Basement, Jhandewalan Extn., New Delhi – 110 055. PAN: AADCV4515H Vs. Income Tax Officer, Ward : 26 (1), New Delhi. (Appellant) (Respondent) Assessee by : N o n e; Department by: Shri Hemant Gupta, Sr. DR; Date of Hearing : 24/11/2021 Date of pronouncement : 27/01/2022 O R D E R PER AMIT SHUKLA, J. M. 1. The aforesaid appeal has been filed by the assessee against the order dated 26.02.2018 for the assessment year 2014-15 passed by the ld. CIT (Appeals)–9, New Delhi. 2. At the time of hearing the assessee submitted that he has opted to settle the dispute involved in the impugned appeal under The Direct Tax Vivad Se Vishwas Scheme, 2020 and has already filed 2 Form Nos. 1 and 2 under the Scheme. Therefore, the appeal of the assessee may be allowed to be withdrawn. 3. The ld. DR also agreed with the above contentions. 4. On careful consideration of the fact it is found that Form No. 4 has been issued to the assessee by the Department on 28 th of April, 2021 under The Direct Tax Vivad Se Vishwas Act, 2020. Therefore, the appeal of the assessee is allowed as withdrawn and hence dismissed. 5. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on : 27/01/2022. Sd/- Sd/- ( DR. B.R.R. KUMAR ) ( AMIT SHUKLA ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 27/01/2022. *MEHTA* Copy forwarded to 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 25.01.2022 Date on which the typed draft is placed before the 27.01.2022 3 dictating member Date on which the typed draft is placed before the other member 27.01.2022 Date on which the approved draft comes to the Sr. PS/ PS 27.01.2022 Date on which the fair order is placed before the dictating member for pronouncement 27.01.2022 Date on which the fair order comes back to the Sr. PS/ PS 27.01.2022 Date on which the final order is uploaded on the website of ITAT 27.01.2022 date on which the file goes to the Bench Clerk 27.01.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order