Kaushal Goyal, Delhi V. ITO, Ward-36(4), New Delhi

ITA 4110/DEL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0824 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 30-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAGDISH SINGH
• Assessee Lawyers: AAYUSHI GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY A NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AN D SHRI SUDHANSHU SRIVASTAVA, JUDICIAL ME MBER ITA NO. 4110/DEL/2018 ASSESSMENT YEAR 2014-15 SHRI KAUSHAL GOYAL, B-5, SADAR NAGAR, BEHIND CC COLONY, DELHI-110009 (PAN: AJYPG0630M) VS INCOME TAX OFFICER, WARD 36(4), NEW DELHI. (APPELLANT) (RESPONDENT) ITA NO. 4111/DEL /2018 ASSESSMENT YEAR: 2014- 15 SHRI OM PRAKASH GOYAL (HUF), B-5, SADAR NAGAR, BEHIND CC COLONY, DELHI-110009 (PAN: AAAH02434E) VS INCOME TAX OFFICER, WARD 36(4), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY: MS AAYUSHI GUPTA, CA RESPONDENT BY: SHRI JAGDISH SIN GH, SR. DR DATE OF HEARING : 18.12.2020 DATE OF PRONOUNCEMENT : 18.12.2020 ORDER PER G.S. PANNU, VICE PRESIDENT THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(A)-12, NEW DELHI DATED 22.03.2018 AND PERTAIN TO ASSESSMENT YEAR 2014-15. ITA NO. 4110 & 4111/DEL/2018 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE LETTE R DATED 10.12.2020 AND EMAIL DATED 12.12.2020, HAS REQUESTED FOR WITHDRAWA L OF THE APPEALS FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSI DERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFICATE TO THIS 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 O F THE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 18 TH DECEMBER, 2020. SD/- SD/- (SUDHANSHU SRIVASTAVA) ( G.S. PANNU ) JUDICIAL MEMBER VICE PRE SIDENT GS COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR