Gyan Vihar Society, New Delhi V. ITO (E), Ward- 1(2), New Delhi

ITA 4322/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9423 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 05-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: SMC-1 NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [THROUGH VIDEO CONFERENCING] ITA NO.4322/DEL./2018 ASSESSMENT YEAR: 2013-14 GYAN VIHAR SOCIETY, MAHENDRA GARGIEYA & ASSOCIATES, ADVOCATES & TAX CONSULTANTS, 537-538, 5 TH FLOOR, MAHIMAS TRINITY, NEAR JYOTI RAO PHULE COLLEGE, NEW SANGANER ROAD, JAIPUR VS. ITO(E), WARD-1(2), NEW DELHI PAN : AAAAG7190G (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THE PRESENT APPEAL BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-40, N EW DELHI, DATED 19.03.2018 PASSED FOR ASSESSMENT YEAR 2013-14 . 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS FILED APP LICATION DATED 22 ND DECEMBER, 2020, WHEREIN HE HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT THE APPELLANT BY NONE RESPONDENT BY SHRI SRIPRAKASH DUBEY, SR.DR DATE OF HEARING 24.12.2020 DATE OF PRONOUNCEMENT 05.01.2021 2 ITA NO. 4322/DEL./2018 ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O TAX ARREARS FOR ASSESSMENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. LEARNED DR DID NOT OBJECT TO THE SAME. 4. IN VIEW OF ABOVE, WE ACCEPT THE REQUEST OF THE ASS ESSEE FOR WITHDRAWAL OF THE APPEAL. HOWEVER, IF THE DISPUTE R ELATING TO TAX ARREARS IS NOT ULTIMATELY RESOLVED IN TERMS OF THE VIVAD SE VISHWAS SCHEME, 2020, THE ASSESSEE SHALL BE AT LIBE RTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUTION OF THE APP EAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIAT ELY AS PER LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH JANUARY, 2021. SD/- SD/- (BHAVNESH SAINI) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 5 TH JANUARY, 2021. RK/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI