Atul Jain, New Delhi V. ACIT Circle-38(1), New Delhi

ITA 4795/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4427 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 27-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE BEFORE BEFORE BEFORE JUSTICE P.P. BHATT, HONBLE PRESIDENT AND JUSTICE P.P. BHATT, HONBLE PRESIDENT AND JUSTICE P.P. BHATT, HONBLE PRESIDENT AND JUSTICE P.P. BHATT, HONBLE PRESIDENT AND SHRI G.S. PANNU, HONBLE VICE PRESIDENT SHRI G.S. PANNU, HONBLE VICE PRESIDENT SHRI G.S. PANNU, HONBLE VICE PRESIDENT SHRI G.S. PANNU, HONBLE VICE PRESIDENT ITA NO ITA NO ITA NO ITA NO . .. . 4795/DEL/2019 4795/DEL/2019 4795/DEL/2019 4795/DEL/2019 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : 20 : 20 : 20 : 20 15 1515 15 - -- - 16 1616 16 SHRI ATUL JAIN, SHRI ATUL JAIN, SHRI ATUL JAIN, SHRI ATUL JAIN, FL FLFL FLAT NO.22, MAITRI AT NO.22, MAITRI AT NO.22, MAITRI AT NO.22, MAITRI APARTMENTS, APARTMENTS, APARTMENTS, APARTMENTS, SECTOR SECTOR SECTOR SECTOR- -- -9, ROHINI, 9, ROHINI, 9, ROHINI, 9, ROHINI, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 085. 110 085. 110 085. 110 085. PAN : PAN : PAN : PAN : AAOPJ5078R. AAOPJ5078R. AAOPJ5078R. AAOPJ5078R. VS. VS. VS. VS. ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -38(1), 38(1), 38(1), 38(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI JAGDISH SINGH DAH IYA, SENIOR DR. DATE OF HEARING : 23 2323 23.10 .10.10 .10.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 23 2323 23.10. .10. .10. .10.2020 2020 2020 2020 ORDER ORDER ORDER ORDER THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-13, NE W DELHI DATED 26 TH MARCH, 2019. 2. AT THE TIME OF VIRTUAL HEARING BEFORE US, NOBODY APPEARED ON BEHALF OF THE ASSESSEE. THE LEARNED COUNSEL FOR TH E ASSESSEE, VIDE LETTER DATED NIL HAS REQUESTED FOR WITHDRAWAL OF TH E APPEAL 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 CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. ITA-4795/DEL/2019 2 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 23 RD OCTOBER, 2020. SD/- SD/- ( (( ( G.S. PANNU G.S. PANNU G.S. PANNU G.S. PANNU ) )) ) ( (( ( JUSTICE P.P. BHATT JUSTICE P.P. BHATT JUSTICE P.P. BHATT JUSTICE P.P. BHATT ) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI ATUL JAIN, FLAT NO.22, MAITRI APARTMENTS, SHRI ATUL JAIN, FLAT NO.22, MAITRI APARTMENTS, SHRI ATUL JAIN, FLAT NO.22, MAITRI APARTMENTS, SHRI ATUL JAIN, FLAT NO.22, MAITRI APARTMENTS, SECTOR SECTOR SECTOR SECTOR- -- -9, ROHINI, NEW DELHI 9, ROHINI, NEW DELHI 9, ROHINI, NEW DELHI 9, ROHINI, NEW DELHI 110 085. 110 085. 110 085. 110 085. 2. RESPONDENT : ASSISTANT COMMISSIONER OF INCOME TA X, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -38(1), NEW DELHI. 38(1), NEW DELHI. 38(1), NEW DELHI. 38(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR