Ananya Goyal (L/H of Late Smt. Shalini Goyal ), New Delhi V. DCIT, Central Circle-5, New Delhi

ITA 4429/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2439 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 14-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4429/Del./2019 (ASSESSMENT YEAR : 2010-11) ITA No.4430/Del./2019 (ASSESSMENT YEAR : 2009-10) Ananya Goyal (Legal Heir of vs. DCIT, Central Circle 5, Late Smt. Shalini Goyal), New Delhi. 44, Engineers Enclave, Pitampura, New Delhi – 110 034. (PAN : AAEPG8998B) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri S.L. Anuragi, Sr. DR Date of Hearing : 27.09.2022 Date of Order : 27.09.2022 ORDER PER BENCH : These appeals by the assessee are directed against the orders of ld. CIT (Appeals)-24, New Delhi both dated 19.03.2019 for the Assessment Years 2009-10 & 2010-11. 2. None present on behalf of the assessee. However, an application has been filed by the assessee seeking withdrawal of the appeals on the ground that the assessee has opted to settle the dispute relating to the tax ITA No.4429 & 4430/Del./2019 2 arrears for the assessment years under consideration under the “Vivad Se Vishwas Scheme, 2020” and has filed necessary Forms 1 & 2 with the Tax Department, which was accepted and processed vide Form 3 issued by the Tax Department. 3. Keeping in view the aforesaid facts, present appeals are hereby dismissed with liberty to get it restored by the assessee in case dispute is not settled as per scheme. The Revenue has no objection with regard to the aforesaid caveat. Consequently, the present appeals are dismissed as withdrawn. Order pronounced in the open court on this 27 th day of September, 2022 after the conclusion of the hearing. Sd/- sd/- (YOGESH KUMAR US) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 27 TH day of September, 2022 TS Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A)-24, New Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.