Suresh Kumar Garg HUF, Delhi V. ITO, Ward- 62(3), New Delhi

ITA 4332/DEL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2644 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2015-2016
• Appeal Filed On: 13-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PRADEEP JHA
• Section: 22

Judgement Text

1 ITA NO. 4332/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEM BER AND SH. KULDIP SINGH, JUDICI AL MEMBER I.T.A. NO. 4332/DEL/201 9 (A.Y 2015-16) (THROUGH VIDEO CONFER ENCING) SURESH KUMAR GARG HUF 143, SITARAM APARTMENT, PATPARGANJ, NEW DELHI AAKHS6640E (APPELLANT) VS ITO WARD-62(3) 22 ND FLOOR, BLOCK E-2, DR. SHYAMA PRASAD MUKHERJEE CIVIC CENTRE, NEW DELHI (RESPONDENT) ORDER PER R. K. PANDA, AM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 29/3/2019 PASSED BY CIT(A)-38, NEW DELHI FOR ASSESSMENT YEAR 2015-16. 2. BEFORE US, THE LD. AR SUBMITTED THAT THE ASSESS EE HAS MOVED AN APPLICATION DATED 01.10.2021 TO RESOLVE THE PENDING ISSUE THROUGH DIRECT TAX VIVAD SE VISHWAS SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2 AND RECEIVED FORM NO.3. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARR EARS FOR THE CAPTIONED APPELLANT BY SH. PRADEEP JHA, CA RESPONDENT BY SH. OM PRAKASH, SR. DR DATE OF HEARING 27.10.2021 DATE OF PRONOUNCEMENT 27.10.2021 2 ITA NO. 4332/DEL/2019 ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUN AL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. TH E APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 TH DAY OF OCTOBER, 2021 IN PRESENCE OF BOTH THE PARTIES. SD/- SD/- (KULDIP SINGH) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 27/ 10/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 3 ITA NO. 4332/DEL/2019