Gaurav Gupta, New Delhi V. ACIT Circle-9(1), New Delhi

ITA 4883/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9869 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 29-05-2019
• 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 FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH C CC C : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI AMIT SHUKLA SHRI AMIT SHUKLA SHRI AMIT SHUKLA SHRI AMIT SHUKLA, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 4883 4883 4883 4883 /DEL/20 /DEL/20 /DEL/20 /DEL/20 19 1919 19 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 15 1515 15 - -- - 16 1616 16 SHRI GAURAV GUPTA, SHRI GAURAV GUPTA, SHRI GAURAV GUPTA, SHRI GAURAV GUPTA, 6, S 6, S 6, S 6, SHIVAJI MARG, HIVAJI MARG, HIVAJI MARG, HIVAJI MARG, RANG PURI, RANG PURI, RANG PURI, RANG PURI, DELHI DELHI DELHI DELHI 110 037. 110 037. 110 037. 110 037. PAN : AAAPG6949C. PAN : AAAPG6949C. PAN : AAAPG6949C. PAN : AAAPG6949C. 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- -- -9(1), 9(1), 9(1), 9(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE (WRITTEN SUBMISSIONS). RESPONDENT BY : MS. RAKHI VIMAL, SENIOR DR. DATE OF HEARING : 26 2626 26.06.2020 .06.2020 .06.2020 .06.2020 DATE OF PRONOUNCEMENT : 26 2626 26.06.2020 .06.2020 .06.2020 .06.2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-31, NE W DELHI DATED 29 TH MARCH, 2019. 2. SHRI DEEPAK OSTWAL, LEARNED COUNSEL FOR THE ASSE SSEE, VIDE EMAIL DATED 19 TH JUNE, 2020, HAS REQUESTED FOR WITHDRAWAL OF THE AP PEAL FILED BY THE ASSESSEE AND STATED THAT THE ASSESSEE HAS OP TED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSM ENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 20 20. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. ITA-4883/DEL/2019 2 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 IN THE PRESENCE OF LEA RNED SENIOR DR ON CONCLUSION OF VIRTUAL HEARING ON 26 TH JUNE, 2020. SD/- SD/- ( (( ( AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA AMIT SHUKLA ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI GAURAV GUPTA, SHRI GAURAV GUPTA, SHRI GAURAV GUPTA, SHRI GAURAV GUPTA, 6, SHIVAJI MARG, RANG PURI, DELHI 6, SHIVAJI MARG, RANG PURI, DELHI 6, SHIVAJI MARG, RANG PURI, DELHI 6, SHIVAJI MARG, RANG PURI, DELHI 110 037. 110 037. 110 037. 110 037. 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- -- -9(1), NEW DELHI. 9(1), NEW DELHI. 9(1), NEW DELHI. 9(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR