Ravi Agrawal, New Delhi V. ITO Circle-56(1), New Delhi

ITA 4269/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3101 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 09-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA No.4269/Del/2019 Assessment Year: 2014-15 Ravi Agrawal, 48, Rashmi Apartment, Harsh Vihar, New Delhi. PAN: AJJPA7386B Vs. ITO, Circle-56(1), New Delhi. (Appellant) (Respondent) Assessee by : None Revenue by : Shri Anil Kumar Sharma, Sr. DR Date of Hearing : 25.08.2022 Date of Pronouncement : 26.08.2022 ORDER PER C.M. GARG, JM: This appeal filed by the assessee is directed against the order dated 22.03.2019 of the CIT(A)-38, New Delhi, relating to Assessment Year 2014-15. 2. None appeared on behalf of the assessee at the time of hearing. However, an application dated 19.08.2021 has been filed by the assessee seeking withdrawal of the appeal on the ground that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. The assessee has also obtained ITA No.4269/Del/2019 2 Form No.3. It is accordingly requested in the application that this appeal may be allowed to be withdrawn. 3. In the absence of any objection from the ld. DR, the request of the assessee for withdrawal of the appeal is allowed. 4. However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Scheme, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. The Revenue has no objection with regard to the aforesaid caveat. 5. In the result, the appeal filed by the assessee is dismissed as ‘withdrawn.’ Order pronounced in the open court on 26.08.2022. Sd/- Sd/- (PRADIP KUMAR KEDIA) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26 th August, 2022. dk Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi