Seema Jain , Delhi V. ACIT, Circle-59(1), New Delhi

ITA 402/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2777 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 21-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AMAN GUPTA
• Section: 48

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI FRIDAY BENCH G : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO. 402/DEL/2019 ASSESSMENT YEAR : 2015-16 SEEMA JAIN, L-7A(LGF), SOUTH EXTENSION, PART-II, NEW DELHI 48 (PAN: AAFPJ6460J) (APPELLANT) VS. ACIT, CIRCLE 59(1), NEW DELHI (RESPONDENT) ASSESSEE BY : SH. AMAN GUPTA, CA REVENUE BY : SH. H.K. CHAUDHARY, CIT(DR) ORDER PER O.P. KANT, AM : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2015-16 IS DIR ECTED AGAINST THE ORDER OF LD. CIT(A)-19, NEW DELHI DATED 10.12.201 8. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS REQUESTED FOR WITHDRA WAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTE D TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSME NT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CE RTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN ISSUED TO THE ASSESSEE. 2 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 WITHDR AWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOTH THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 23 NOVEMBER, 2020. SD/- SD/- (LALIET KUMAR) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER SRB. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR